Source-cited draft: payroll & social contributions 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.
Employer social tax rate
25% of gross payrollTax Code of the Republic of Tajikistan
Employee social tax rate
1% of gross salaryTax Code of the Republic of Tajikistan
Combined social tax
26% (25% employer + 1% employee)Tax Code of the Republic of Tajikistan
Recipient fund
State Social Protection Fund (pensions, social insurance, employment programs)Tax Code of the Republic of Tajikistan
Wage base for social tax
Gross employment remuneration; no statutory cap specifiedTax Code of the Republic of Tajikistan
Income tax withholding (PAYE-equivalent)
Employer withholds 13% income tax from wages (after allowance and 1% social deduction)Tax Code of the Republic of Tajikistan
Payroll tax remittance deadline
By the 15th day of the month following the payroll monthTax Code of the Republic of Tajikistan
Statutory retirement age
63 for men, 58 for womenLaw on Pension Insurance and State Pensions
Employer registration
Employers must register with the tax authority and Social Protection Fund before running payrollTax Code of the Republic of Tajikistan
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Employers in Tajikistan withhold personal income tax from wages and pay social tax to the State Social Protection Fund. The combined social tax is 26% — 25% borne by the employer and 1% by the employee.
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Other Tajikistan computations in the OpenAccountants Tax Library.