Source-cited draft: personal 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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Overview of personal income tax
Personal income tax for residents on employment income is broadly applied at a flat 13% under the Tax Code. Non-residents are taxed on Tajik-source income, generally at higher rates. Some sources note a lower band (8%) at the very bottom of the wage scale; confirm with a local adviser.
Resident employment income rate
13Tax Code of the Republic of Tajikistan (https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates)
Lower band on low monthly wages
8Tax Code of the Republic of Tajikistan
Non-resident income rate (Tajik-source)
25Tax Code of the Republic of Tajikistan
Monthly personal allowance / tax-free amount
75Tax Code of the Republic of Tajikistan
Employee social contribution deductible before PIT
1Tax Code of the Republic of Tajikistan
Resident tax base
Worldwide incomeTax Code of the Republic of Tajikistan
Non-resident tax base
Tajik-source income onlyTax Code of the Republic of Tajikistan
Residence test
Physical presence of 183 days or more in any consecutive 12-month period ending in the tax year (approx — confirm)Tax Code of the Republic of Tajikistan
Employer withholding (PAYE-equivalent)
Employer withholds income tax at source from employment income each monthTax Code of the Republic of Tajikistan
Annual return deadline (self-assessed income)
By 1 April of the year following the tax year (approx — confirm)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
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Other Tajikistan computations in the OpenAccountants Tax Library.