OpenAccountants/Turkmenistan/Turkmenistan Corporate Income Tax

Turkmenistan Corporate Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: corporate income tax for Turkmenistan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

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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Key figures — Turkmenistan, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Corporate profits tax — ordinary Turkmen legal entities

8Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/)

Corporate profits tax — small/medium enterprises

2Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/)

Corporate profits tax — state-owned (>50% state ownership)

20Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/)

Corporate profits tax — foreign legal entities and branches

20Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/)

Petroleum / hydrocarbon operations

Subject to a special elevated profits tax regime under petroleum-law contracts (rate substantially higher than the standard CIT)Law of Turkmenistan on Hydrocarbon Resources

Tax base

Gross income less deductible business expenses (accounting profit adjusted under the Tax Code)Tax Code of Turkmenistan

Withholding tax — dividends

15Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/)

Withholding tax — interest

15Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/)

Withholding tax — royalties

15Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/)

Withholding tax — ship and aircraft lease income

6Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/)

Property (real estate) tax on entities

1% of the average annual net book value of immovable propertyTax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/)

Annual corporate tax return deadline

Generally by 31 March following the tax yearTax Code of Turkmenistan

Advance / interim payments

Profits tax is generally paid in periodic (monthly or quarterly) advance instalments during the year, with a final reconciliation on filingTax Code of Turkmenistan

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Corporate profits tax rates and base

Corporate profits tax — ordinary Turkmen legal entities — 8 percent (Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/))
Corporate profits tax — small/medium enterprises — 2 percent (approx — confirm eligibility) (Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/))
Corporate profits tax — state-owned (>50% state ownership) — 20 percent (Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/))
Corporate profits tax — foreign legal entities and branches — 20 percent (Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/))
Petroleum / hydrocarbon operations — Subject to a special elevated profits tax regime under petroleum-law contracts (rate substantially higher than the standard CIT) (approx — confirm rate per contract) (Law of Turkmenistan on Hydrocarbon Resources)
Tax base — Gross income less deductible business expenses (accounting profit adjusted under the Tax Code) (Tax Code of Turkmenistan)
Withholding tax — dividends — 15 percent (treaty rates may reduce) (Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/))
Withholding tax — interest — 15 percent (treaty rates may reduce) (Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/))
Withholding tax — royalties — 15 percent (treaty rates may reduce) (Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/))
Withholding tax — ship and aircraft lease income — 6 percent (Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/))
Property (real estate) tax on entities — 1% of the average annual net book value of immovable property percent (approx — confirm) (Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/))
Annual corporate tax return deadline — Generally by 31 March following the tax year (approx — confirm) (Tax Code of Turkmenistan)
Advance / interim payments — Profits tax is generally paid in periodic (monthly or quarterly) advance instalments during the year, with a final reconciliation on filing (approx — confirm frequency) (Tax Code of Turkmenistan)

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Corporate profits tax rates and base

Corporate profits tax — ordinary Turkmen legal entities — 8 percent (Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/))

Corporate profits tax — small/medium enterprises — 2 percent (approx — confirm eligibility) (Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/))

Corporate profits tax — state-owned (>50% state ownership) — 20 percent (Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/))

Corporate profits tax — foreign legal entities and branches — 20 percent (Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/))

Petroleum / hydrocarbon operations — Subject to a special elevated profits tax regime under petroleum-law contracts (rate substantially higher than the standard CIT) (approx — confirm rate per contract) (Law of Turkmenistan on Hydrocarbon Resources)

Tax base — Gross income less deductible business expenses (accounting profit adjusted under the Tax Code) (Tax Code of Turkmenistan)

Withholding tax — dividends — 15 percent (treaty rates may reduce) (Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/))

Withholding tax — interest — 15 percent (treaty rates may reduce) (Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/))

Withholding tax — royalties — 15 percent (treaty rates may reduce) (Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/))

Withholding tax — ship and aircraft lease income — 6 percent (Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/))

Property (real estate) tax on entities — 1% of the average annual net book value of immovable property percent (approx — confirm) (Tax Code of Turkmenistan (https://gsl.org/en/taxes/turkmenistan/))

Annual corporate tax return deadline — Generally by 31 March following the tax year (approx — confirm) (Tax Code of Turkmenistan)

Advance / interim payments — Profits tax is generally paid in periodic (monthly or quarterly) advance instalments during the year, with a final reconciliation on filing (approx — confirm frequency) (Tax Code of Turkmenistan)