Tax in Tajikistan
Last reviewed: · by TaxProsRated editorial
TL;DR
Tajikistan's Tax Committee under the Government administers personal income tax at progressive 8/13 percent across two bands, corporate income tax at 18 percent (15 percent for service sector), and VAT at 14 percent (reduced from 18 percent under successive amendments). Tajikistan is in the Eurasian Economic Union accession track but is not a current member.
Tax authority
Tax Committee under the Government of Tajikistan [SC1]. Customs handled by Customs Service. Substantive law: Tax Code of the Republic of Tajikistan (codified single statute, with successive amendments).
Filing year and deadlines
Individual tax year is the calendar year. Personal annual returns due 1 April of the following year. Corporate annual returns due 1 April. VAT monthly by the 15th.
Residency
Residents are physically present 183+ days in any 12-month period [SC2]. Worldwide income; non-residents on Tajik-source.
Personal income tax rates
Two bands: 8 percent up to TJS 5,000/month; 13 percent above. Investment income (dividends from Tajik companies) 12 percent withholding. Capital gains under specific provisions.
Corporate tax
Standard 18 percent. Reduced 15 percent for service sector. Mining and oil/gas sector under specific royalty plus tax framework. Withholding on non-resident dividends 12 percent (treaty rates apply). Pillar Two not yet formally transposed.
Indirect tax
Standard VAT 14 percent under the Tax Code (reduced from 18 percent under successive amendments) [SC3]. Zero-rated on exports. Registration threshold TJS 1m annual turnover.
Cryptoassets
Tajikistan has not enacted dedicated cryptoasset taxation. National Bank of Tajikistan advisory positions cryptoassets as not legal tender. Where declared, gains under existing income-tax categories at applicable rates.
Treaties
Approximately 32 active double tax treaties [SC1]. Tajikistan signed the OECD MLI on 7 June 2017.
Frequently asked
What are the Tajikistan personal income tax rates?
Two bands: 8 percent up to TJS 5,000/month; 13 percent above. Dividends 12 percent withholding. Residents on worldwide; non-residents on Tajik-source.
What is the Tajikistan corporate tax rate?
18 percent standard; 15 percent for service sector. Mining and oil/gas under specific royalty + tax framework. Withholding on non-resident dividends 12 percent. Pillar Two not yet transposed.
What is the Tajikistan VAT rate?
Standard 14 percent (reduced from 18 percent under successive amendments). Zero-rated on exports. Registration threshold TJS 1m annual turnover.
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Tax Committee (Tajikistan) · accessed
- Tajikistan Official Gazette · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Tajikistan as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.