Source-cited draft: corporate income tax for Turkmenistan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Corporate profits tax rates and base | Corporate profits tax in Turkmenistan is rate-differentiated by ownership and entity type: 8% for ordinary Turkmen legal entities, but 20% for state-controlled enterprises and foreign legal entities/branches. Energy-sector petroleum operations are subject to special fiscal terms. | |
| Corporate profits tax — ordinary Turkmen legal entities | 8%Tax Code of Turkmenistan | |
| Corporate profits tax — small/medium enterprises | 2%Tax Code of Turkmenistan | |
| Corporate profits tax — state-owned (>50% state ownership) | 20%Tax Code of Turkmenistan | |
| Corporate profits tax — foreign legal entities and branches | 20%Tax Code of 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) |
Corporate profits tax in Turkmenistan is rate-differentiated by ownership and entity type: 8% for ordinary Turkmen legal entities, but 20% for state-controlled enterprises and foreign legal entities/branches. Energy-sector petroleum operations are subject to special fiscal terms.
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Other Turkmenistan computations in the OpenAccountants library.
| Withholding tax — dividends | 15%Tax Code of Turkmenistan |
| Withholding tax — interest | 15%Tax Code of Turkmenistan |
| Withholding tax — royalties | 15%Tax Code of Turkmenistan |
| Withholding tax — ship and aircraft lease income | 6%Tax Code of Turkmenistan |
| Property (real estate) tax on entities | 1% of the average annual net book value of immovable propertyTax Code of 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 facts database. General reference only — confirm with a qualified professional before acting.
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