Source-cited draft: tax overview 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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Tax year
Calendar year (1 January to 31 December)Tax Code of the Republic of Tajikistan (https://andoz.tj/docs/kodex/Kodex_14_05_2025_Nav_ENG_en.pdf)
Currency
Tajikistani somoni (TJS)Tax Code of the Republic of Tajikistan
Tax authority
Tax Committee under the Government of the Republic of TajikistanTax Code of the Republic of Tajikistan (https://andoz.tj)
Residence basis of taxation
Residents taxed on worldwide income; non-residents taxed on Tajik-source income onlyTax Code of the Republic of Tajikistan
Headline personal income tax rate (employment income)
13Tax Code of the Republic of Tajikistan (https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates)
Headline corporate income tax rate
18% standard; 13% for production-of-goods activitiesTax Code of the Republic of Tajikistan (https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates)
Does VAT exist?
Yes — VAT applies at a standard rate of 14% for 2024-2026Tax Code of the Republic of Tajikistan
Social tax (combined)
25% employer + 1% employeeTax Code of the Republic of Tajikistan
Annual corporate income tax return deadline
By 1 April of the year following the tax yearTax Code of the Republic of Tajikistan (https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-due-dates)
Annual personal income tax return deadline (where required)
By 1 April of the year following the tax year ((approx — confirm))Tax Code of the Republic of Tajikistan
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Tajikistan taxes are governed by the Tax Code of the Republic of Tajikistan (current edition adopted 2021, in force from 1 January 2022 with subsequent amendments), administered by the Tax Committee under the Government of the Republic of Tajikistan. The figures below reflect rules in force for the 2025 tax year and are an UNVERIFIED draft pending review by a licensed Tajikistan accountant.
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Other Tajikistan computations in the OpenAccountants Tax Library.