TaxGlass

TJ · Asia · TJS

Tajikistan

Tax rates

0102030405060World avg (corporate) 22.6%Wealth Tax 0%VAT 14%Income · Capital Gains — 15%Corporate 18%

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Notes & in practice

Income Tax

Tajikistan applies a schedular rate to individuals' income under Article 183: 12% on taxable income from a resident's main place of employment, and 15% on other individual income not otherwise specified — the top rate applying to residents.

VAT

The Tax Code's base standard rate is 15% (Article 264). A transitional provision (Article 397) sets the rate actually in force at 14% from 2024 through 2026, falling to 13% from 2027.

In practice

Filing

A person becomes liable for VAT once total income for a period not exceeding 12 full consecutive calendar months exceeds TJS 1,000,000, with voluntary registration also available. The VAT tax period is a calendar month, with the declaration filed and tax paid by the 15th day of the following month.

Source: Tax Code of the Republic of Tajikistan (Tax Committee under the Government of the Republic of Tajikistan), Articles 245, 272-273 · as of 2025-06-17
Exemptions

The Tax Code exempts the sale and lease of most real property (with named exceptions for hotels, newly built dwellings and commercial-use property), financial services, national and foreign currency, religious-institution services, medical services at state institutions, and education from preschool through higher and vocational levels.

Source: Tax Code of the Republic of Tajikistan (Tax Committee under the Government of the Republic of Tajikistan), Article 251 · as of 2025-06-17

Capital Gains Tax

Tajikistan has no dedicated capital gains tax. Gains from the sale of shares and other corporate interests are excluded from the general exemption for movable-property gains and from the stock exchange's own securities-trading exemption, so they are taxed at the flat 15% rate that the tax code sets for individual income not otherwise specified.

In practice

Exemptions

Tajikistan's Tax Code (Article 189) exempts an individual's gain on immovable property held at least two years before sale (excluding business-use property) and generally exempts gains on movable property, except gains on shares or interests in the authorized capital of enterprises, which remain taxable. A separate exemption for exchange-traded securities' value increase (Article 366) likewise does not extend to investors' share holdings.

Source: Tax Committee under the Government of the Republic of Tajikistan — Tax Code of the Republic of Tajikistan (unofficial English translation, consolidated to Law No. 2168 of 14.05.2025), Articles 189 and 366 · as of 2025-05-14

Wealth Tax

No general net wealth tax on individuals in Tajikistan's Tax Code. The Code enumerates national and local taxes covering income, property/land, corporate profit, VAT, excise, customs duties, and resource-extraction taxes, but no recurring annual tax on individuals' total net worth (assets minus debts).