Source-cited draft: vat / gst 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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Standard VAT rate (2024-2026)
14Tax Code of the Republic of Tajikistan (https://andoz.tj/docs/kodex/Kodex_14_05_2025_Nav_ENG_en.pdf)
Scheduled standard rate from 2027
13Tax Code of the Republic of Tajikistan
Export of goods
0Tax Code of the Republic of Tajikistan
VAT registration threshold
1,000,000Tax Code of the Republic of Tajikistan
Reverse charge on imported services
Tax agent withholds VAT at source on payments to foreign suppliers at the standard rate (14%)Tax Code of the Republic of Tajikistan
VAT return filing frequency
Monthly (approx — confirm)Tax Code of the Republic of Tajikistan
VAT return / payment deadline
By the 15th day of the month following the reporting month (approx — confirm)Tax Code of the Republic of Tajikistan
Input VAT recovery
Registered VAT payers credit input VAT against output VAT on taxable suppliesTax Code of the Republic of Tajikistan
Exempt supplies
Certain financial, medical, educational and other listed supplies are exempt (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 operates a VAT system under the Tax Code. The standard rate is set at 14% for the period 1 January 2024 to 31 December 2026, scheduled to fall to 13% from 1 January 2027. Exports of goods are generally zero-rated, and certain supplies are exempt.
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Other Tajikistan computations in the OpenAccountants Tax Library.