Tax Overview in Tajikistan

Tax overview for Tajikistan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Tajikistan · tax year 2025 · changed 25 Jun 2026

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Key figures: Tajikistan, 2025

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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

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Tajikistan Tax Overview

Tajikistan tax system at a glance

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.

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 Tajikistan (Tax 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 only (Tax Code of the Republic of Tajikistan)
Headline personal income tax rate (employment income) — 13 percent (Tax 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 activities percent (Tax 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 2024-2026 percent (Tax Code of the Republic of Tajikistan)
Social tax (combined) — 25% employer + 1% employee percent (Tax Code of the Republic of Tajikistan)
Annual corporate income tax return deadline — By 1 April of the year following the tax year (Tax 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)

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Tajikistan tax system at a glance

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 Tajikistan (Tax 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 only (Tax Code of the Republic of Tajikistan)

Headline personal income tax rate (employment income) — 13 percent (Tax 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 activities percent (Tax 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 2024-2026 percent (Tax Code of the Republic of Tajikistan)

Social tax (combined) — 25% employer + 1% employee percent (Tax Code of the Republic of Tajikistan)

Annual corporate income tax return deadline — By 1 April of the year following the tax year (Tax 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)