Source-cited draft: tax overview for Turkmenistan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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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 It may be incomplete, outdated, or wrong.
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| Turkmenistan tax system at a glance | Turkmenistan operates a low-rate, source-and-residence based tax system administered under the Tax Code of Turkmenistan. The framework is competitive by regional standards: a flat 10% personal income tax, an 8% corporate profits tax for ordinary Turkmen entities, and a 15% VAT. | |
| Tax (fiscal) year | Calendar year, 1 January to 31 DecemberTax Code of Turkmenistan | |
| Currency | Turkmen manat (TMT)Central Bank of Turkmenistan | |
| Tax authority | Main State Tax Service of Turkmenistan (State Tax Service)Tax Code of Turkmenistan | |
| Basis of taxation | Residents are taxed on worldwide income; non-residents are taxed on Turkmenistan-source income onlyTax Code of Turkmenistan | |
| Headline personal income tax rate | 10% (flat)Tax Code of Turkmenistan | |
| Headline corporate profits tax rate (ordinary Turkmen entities) | 8%Tax Code of Turkmenistan |
Turkmenistan operates a low-rate, source-and-residence based tax system administered under the Tax Code of Turkmenistan. The framework is competitive by regional standards: a flat 10% personal income tax, an 8% corporate profits tax for ordinary Turkmen entities, and a 15% VAT.
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Other Turkmenistan computations in the OpenAccountants library.
| Corporate profits tax rate (state-owned >50% and foreign legal entities/branches) | 20%Tax Code of Turkmenistan |
| Value-added tax | Yes — VAT applies at a standard rate of 15%Tax Code of Turkmenistan |
| Annual tax declaration deadline (individuals and entities) | On or about 31 March following the end of the tax yearTax Code of Turkmenistan |
| Double tax treaty network | Approximately 30 double taxation treaties in forceTax Code of Turkmenistan |
| Exchange controls | Yes — currency exchange controls applyLaw of Turkmenistan on Currency Regulation |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.