Source-cited draft: corporate income tax for Tajikistan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard corporate income tax rate
18Tax Code of the Republic of TajikistanView source ↗
Reduced rate for production of goods
13Tax Code of the Republic of Tajikistan
Rate for extraction/processing of natural resources
18Tax Code of the Republic of Tajikistan
Tax base
Gross income less deductible expenses (profit) for the tax yearTax Code of the Republic of Tajikistan
Resident company tax base
Worldwide profitTax Code of the Republic of Tajikistan
Withholding tax on dividends to non-residents
12Tax Code of the Republic of Tajikistan
Withholding tax on interest to non-residents
12Tax Code of the Republic of Tajikistan
Withholding tax on royalties to non-residents
15Tax Code of the Republic of Tajikistan
Tax treaty relief
Reduced treaty WHT rates available on request where a double tax treaty appliesTax Code of the Republic of Tajikistan
Annual return filing deadline
By 1 April of the year following the tax yearTax Code of the Republic of TajikistanView source ↗
Final tax payment deadline
By 10 April of the year following the tax yearTax Code of the Republic of Tajikistan
Advance / current corporate tax payments
Monthly current (advance) profit tax payments are required during the yearTax Code of the Republic of Tajikistan
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
The Tax Code applies differentiated corporate (profit) tax rates depending on the activity. A reduced 13% rate applies to production-of-goods activities; an 18% rate applies to extraction/processing of natural resources and other activities. Final dividend, interest and royalty payments to non-residents are subject to withholding at source.
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Other Tajikistan computations in the OpenAccountants Tax Library.