Income Tax in Turkmenistan

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

Turkmenistan · tax year 2025 · changed 25 Jun 2026

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Key figures: Turkmenistan, 2025

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Personal income tax rate — residents

10% (flat)Tax Code of TurkmenistanView source ↗

Personal income tax rate — non-residents

10% on Turkmenistan-source incomeTax Code of Turkmenistan

Tax bands

None — Turkmenistan applies a single flat rate, not progressive bracketsTax Code of Turkmenistan

Standard monthly personal deduction

1,280 TMT per month, deducted before applying the 10% rateTax Code of TurkmenistanView source ↗

Income within scope

Employment income, business and professional income, interest, royalties, real-estate income, and capital gainsTax Code of TurkmenistanView source ↗

Capital gains (individuals)

Taxed at the ordinary 10% personal income tax rateTax Code of Turkmenistan

Residence test

An individual is generally treated as resident if present in Turkmenistan for 183 days or more in the tax yearTax Code of Turkmenistan

Collection on employment income

Employer withholds the 10% PIT at source from salary (PAYE-equivalent)Tax Code of TurkmenistanView source ↗

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Personal income tax rates and residence

Personal income tax rate — residents — 10% (flat) percent (Tax Code of Turkmenistan)
Personal income tax rate — non-residents — 10% on Turkmenistan-source income percent ((approx — confirm)) (Tax Code of Turkmenistan)
Tax bands — None — Turkmenistan applies a single flat rate, not progressive brackets (Tax Code of Turkmenistan)
Standard monthly personal deduction — 1,280 TMT per month, deducted before applying the 10% rate TMT ((approx — confirm current amount)) (Tax Code of Turkmenistan)
Income within scope — Employment income, business and professional income, interest, royalties, real-estate income, and capital gains (Tax Code of Turkmenistan)
Capital gains (individuals) — Taxed at the ordinary 10% personal income tax rate percent ((approx — confirm)) (Tax Code of Turkmenistan)
Residence test — An individual is generally treated as resident if present in Turkmenistan for 183 days or more in the tax year ((approx — confirm)) (Tax Code of Turkmenistan)
Collection on employment income — Employer withholds the 10% PIT at source from salary (PAYE-equivalent) (Tax Code of Turkmenistan)
Annual individual declaration deadline — Generally by 31 March following the tax year (where a return is required) ((approx — confirm)) (Tax Code of Turkmenistan)
Monthly withholding remittance — Withheld PIT is typically remitted monthly, by a set date of the month following the payroll period ((approx — confirm exact day)) (Tax Code of Turkmenistan)

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Personal income tax rates and residence

Personal income tax rate — residents — 10% (flat) percent (Tax Code of Turkmenistan)

Personal income tax rate — non-residents — 10% on Turkmenistan-source income percent ((approx — confirm)) (Tax Code of Turkmenistan)

Tax bands — None — Turkmenistan applies a single flat rate, not progressive brackets (Tax Code of Turkmenistan)

Standard monthly personal deduction — 1,280 TMT per month, deducted before applying the 10% rate TMT ((approx — confirm current amount)) (Tax Code of Turkmenistan)

Income within scope — Employment income, business and professional income, interest, royalties, real-estate income, and capital gains (Tax Code of Turkmenistan)

Capital gains (individuals) — Taxed at the ordinary 10% personal income tax rate percent ((approx — confirm)) (Tax Code of Turkmenistan)

Residence test — An individual is generally treated as resident if present in Turkmenistan for 183 days or more in the tax year ((approx — confirm)) (Tax Code of Turkmenistan)

Collection on employment income — Employer withholds the 10% PIT at source from salary (PAYE-equivalent) (Tax Code of Turkmenistan)

Annual individual declaration deadline — Generally by 31 March following the tax year (where a return is required) ((approx — confirm)) (Tax Code of Turkmenistan)

Monthly withholding remittance — Withheld PIT is typically remitted monthly, by a set date of the month following the payroll period ((approx — confirm exact day)) (Tax Code of Turkmenistan)