Tajikistan Corporate Income Tax

Corporate income tax rates and base

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.

• Standard corporate income tax rate — 18 percent (Tax Code of the Republic of Tajikistan)
• Reduced rate for production of goods — 13 percent (Tax Code of the Republic of Tajikistan)
• Rate for extraction/processing of natural resources — 18 percent (Tax Code of the Republic of Tajikistan)
• Tax base — Gross income less deductible expenses (profit) for the tax year (Tax Code of the Republic of Tajikistan)
• Resident company tax base — Worldwide profit (Tax Code of the Republic of Tajikistan)
• Withholding tax on dividends to non-residents — 12 percent (final, on gross, unless reduced by a tax treaty; (approx — confirm)) (Tax Code of the Republic of Tajikistan)
• Withholding tax on interest to non-residents — 12 percent (final, on gross, unless reduced by a tax treaty; (approx — confirm)) (Tax Code of the Republic of Tajikistan)
• Withholding tax on royalties to non-residents — 15 percent (final, on gross, unless reduced by a tax treaty; (approx — confirm)) (Tax Code of the Republic of Tajikistan)
• Tax treaty relief — Reduced treaty WHT rates available on request where a double tax treaty applies (Tax Code of the Republic of Tajikistan)
• Annual return filing deadline — By 1 April of the year following the tax year (Tax Code of the Republic of Tajikistan)
• Final tax payment deadline — By 10 April of the year following the tax year ((approx — confirm)) (Tax Code of the Republic of Tajikistan)
• Advance / current corporate tax payments — Monthly current (advance) profit tax payments are required during the year ((approx — confirm)) (Tax Code of the Republic of Tajikistan)