Taxes in Tajikistan

The main legal basis is the Tax Code of the Republic of Tajikistan No. 1844. It took effect on 1 January 2022, while Chapter 33 took effect on 1 January 2023. The research basis for this information includes amendments recorded through 17 June 2026, so rates and procedures should be checked again when filing or making a payment. The Tax Committee under the Government of Tajikistan (Кумитаи андоз), the Ministry of Finance, Customs and city or district Majlis bodies perform different tax functions. The Tax Committee handles taxpayer administration and many tax procedures. Customs collects import taxes, including import VAT. Government tables set many rates for excise goods, natural resources, land, the unified agricultural tax, patent payments and certificate payments. City and district Majlis bodies set local property-tax rules within the limits of the Tax Code. National taxes include income tax, value added tax, excise tax, natural-resource taxes, social tax and the tax on sales of primary aluminium. Local annual taxes cover immovable property, land and vehicles. Property taxpayers are generally owners or users, depending on the applicable property, land or vehicle rule. The calculation may depend on occupied area, vehicle characteristics, regional coefficients and local rules. Rural collection may use electronic payment or authorized local support. Local rates and procedures therefore cannot be determined solely from the national tax list. Tax residency changes the scope of taxation. An individual who spends more than 182 days in any 12-month period is generally a resident of Tajikistan. A resident is generally taxed on income from Tajikistan and abroad, while a nonresident is generally taxed on Tajik-source income. A foreign person with a taxable object in Tajikistan may need registration and a taxpayer identification number, known locally as an ИНН. The ИНН appears on tax returns, correspondence with authorities, customs documents, invoices, fiscal receipts and contracts. The Tax Code and the relevant facts determine whether a particular income or activity creates a registration duty. For personal income, resident employment income is generally taxed at 12% after the personal deduction. The standard monthly deduction is two calculation indicators, while privileged categories may receive ten calculation indicators. The deduction applies at only one main workplace and is not available for a month in which the employee worked fewer than 16 days. Employee social tax may be deductible under the applicable calculation. Nonresident employment income is generally taxed at 20%. Other taxable personal income is generally taxed at 15%, and dividends are generally taxed at 12%. An employer or another tax agent normally withholds tax each month and transfers it to the state. A combined income and social-tax declaration is generally due by the 15th day of the following month in the cases covered by the Tax Code. An annual declaration is generally due by 1 April for resident companies and permanent establishments, and for personal income that was not taxed at source. Residents with foreign income or foreign accounts exceeding 2,000 calculation indicators may also have an annual filing duty. A taxpayer claiming an overpayment normally needs evidence, an application for recalculation and, where applicable, a refund request. The authority may offset the amount or refund it under the applicable procedure. Business taxation depends on legal form, activity and regime. A resident legal entity generally calculates taxable income from worldwide gross income after allowable deductions. The rate for goods production is 13%. Credit and financial organizations and mobile companies generally use 20%. Natural-resource extraction or processing and other activities generally use 18%. A permanent establishment may also face a 15% tax on net profit. A permanent establishment is a fixed place or other qualifying presence through which a nonresident conducts business, such as management, a branch, office, factory, shop, warehouse, agency or certain construction, supervision or resource-installation activities. Legal entities generally make current income-tax payments by the 15th day of the following month. The current payment is generally at least one-twelfth of the previous year's tax or 1% of monthly gross income, according to the applicable rule. The annual tax return and annual financial statements are generally due by 1 April. Accounting records, contracts, invoices, payment evidence and other supporting documents should match the figures reported to the Tax Committee. A small business may qualify for the simplified regime when its gross income is below 1,000,000 Somoni during 12 consecutive months. The standard simplified tax is 6% of gross income. The tax period is annual, while reporting takes place quarterly, with the declaration and payment generally due by the 15th day after the end of the quarter. The Tax Code contains exclusions and eligibility conditions, so the turnover threshold alone does not establish eligibility for every activity. Other special regimes include free economic zones, the securities market, patent and certificate regimes, the unified agricultural tax, gambling, poultry, fish and compound-feed activities, and innovative or technological activity. A patent normally has a fixed government-set cost. A certificate regime normally uses a fixed amount that depends on the activity and region. Entities conducting innovative or technological activity in a government-created technology park may receive exemption from all Tax Code taxes, a 50% relief on employee income and social-tax rates, exemption from dividend withholding and exemption from VAT on direct imports of equipment. Eligibility and exclusions must be checked against the Tax Code and the entity's actual activity. Value added tax, or VAT, applies to taxable transactions and taxable imports. For 2026, the standard rate is 14%; it is scheduled to become 13% from 1 January 2027 under the supplied tax rules. A 7% rate applies to specified construction, hotel and catering activities and to certain transactions involving imported goods. A 5% rate applies to specified domestic agricultural products, agricultural processing other than raw-cotton processing, education and medical services in sanatoria and resorts. Transactions meeting the export conditions may qualify for a 0% rate. The 5% category does not provide input-tax credit under the stated rules. Some domestically produced metals, ores, concentrates, scrap, primary aluminium and precious metals or stones were excluded from ordinary VAT treatment by a 2026 amendment. VAT registration generally applies when aggregate income exceeds 1,000,000 Somoni during a maximum period of 12 full consecutive months, and it can also arise from taxable imports, foreign remote services, foreign delivery or work in Tajikistan, or voluntary registration. Income of related persons may be aggregated. VAT registration produces an electronic certificate, and VAT returns must be filed electronically. The normal VAT period is monthly, with filing and payment generally due by the 15th day of the following month. Foreign remote services supplied to individuals use a quarterly period, with filing and payment generally due by the 20th day of the following month. Export VAT credit or refund requires proof of the qualifying export; the financial or tax authority generally processes a refund within 30 days after the required evidence. Customs collects import VAT. Excise tax applies to specified goods and services. Rates depend on the exact product or service and the government's rate tables, so an excise calculation requires product classification rather than a general percentage. Natural-resource users may owe a subscription bonus, commercial discovery bonus, extraction royalty and export rent. Royalty bases and rates depend on the commodity and resource. Export rent is 4% from 1 January 2025 and is scheduled to become 6% from 1 January 2027. A natural-resource user can also remain liable for income tax, VAT, social tax and local property, land or vehicle taxes. Social tax is generally calculated monthly. For other organizations, the employer or insurer rate is 20% and the employee or insured rate is 2%. For budget institutions, the corresponding rates are 25% and 1%. Individual entrepreneurs using a patent or dehqan farms are subject to government-set minimums. For an individual entrepreneur using a certificate, the rate is generally 1% of the base and cannot be below the highest patent social-tax amount. The exact status and activity determine which rule applies. Taxpayers generally assess their own taxes unless the Tax Code assigns calculation or collection to a tax authority or tax agent. Returns may be submitted electronically, by mail or personally or through a representative. VAT payers must file electronically. Legal entities and individual entrepreneurs generally pay assessed taxes, penalties and interest without cash, using the permitted banking or electronic channels. Depending on the regime, invoices, fiscal data, electronic invoices and fiscal receipts must be issued and retained. The ITMIS taxpayer cabinet supports electronic filing, reconciliation, account cards, property and vehicle records, tax payments, business registration, tax calculation, fiscal-receipt verification and virtual cash functions. The general tax limitation period is five years. Late-payment interest is 0.04% for each day of delay. On-site audits use a risk-based approach. A high-risk taxpayer generally receives at least 10 working days' notice before the audit begins. The normal duration is up to seven working days for a small taxpayer, 20 working days for a medium taxpayer and 30 working days for a large taxpayer; certain large or multi-location audits may last up to 60 working days. A taxpayer may submit objections and participate in the audit. An appeal against an audit act, assessment, penalty or interest decision may be filed with a higher tax body or a court within 30 calendar days after receipt. The authority normally decides within 30 days and may extend the period by up to 10 days. Taxpayers have rights to information, confidentiality, deferment or installment arrangements, offset or refund of overpayments and compensation for unlawful official action. A national-tax deferment may last up to one year, while a local-tax deferment may last up to six months. Withholding tax and social tax cannot receive a deferment under the stated rule. A company should keep the tax calculation, evidence, payment record and correspondence together because those documents support an objection, refund, audit response or later reconciliation. International taxation is affected by treaties for the avoidance of double taxation. A nonresident seeking treaty relief for Tajik-source income generally needs an application and an original certificate of tax residence for the current year, with a notarized or apostilled translation where required. Without an applicable treaty or the required proof, the tax agent generally withholds tax under domestic rates. Typical domestic withholding rates are 12% for dividends, 12% for interest, 18% for related-party interest, 6% for insurance premiums, 3% for international telecommunications or transport, 20% for employment income and 15% for other gross income. A treaty may reduce or remove a domestic withholding obligation. A nonresident permanent establishment keeps separate income and accounting records. Construction or supervision and resource-installation activities may create a permanent establishment when they continue for more than 182 days, alongside the other qualifying forms of presence. A Tajik resident may claim a foreign-tax credit for foreign income, limited to the Tajik tax attributable to that income. Business income and other income are considered separately, and proof is required; foreign tax paid within two years may be relevant to the credit. Controlled-foreign-entity rules may apply when a Tajik resident directly or indirectly holds more than 25% in an entity in a low-tax jurisdiction. Treaty relief for export transport may also require residence documentation.