Source-cited draft: vat / gst for Turkmenistan (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
15Tax Code of TurkmenistanView source ↗
Zero rate (0%)
0Tax Code of TurkmenistanView source ↗
Oil and gas exports
Excluded from the export zero rate (special treatment for hydrocarbons)Tax Code of TurkmenistanView source ↗
Taxable transactions
Supply of goods and services within Turkmenistan and the import of goodsTax Code of Turkmenistan
VAT registration threshold
Registration obligations apply to taxpayers carrying out taxable supplies; a precise turnover threshold must be confirmed against the Tax Code ((approx — confirm threshold))Tax Code of Turkmenistan
Exempt supplies
Certain financial, educational, medical and other socially-oriented supplies are exempt ((approx — confirm list))Tax Code of Turkmenistan
VAT filing/payment frequency
Monthly VAT returns and payment, due in the month following the reporting period ((approx — confirm exact day))Tax Code of Turkmenistan
Reverse charge on imported services
VAT on services supplied by non-residents is generally accounted for by the Turkmen recipient under a reverse-charge / withholding mechanism ((approx — confirm))Tax Code of Turkmenistan
Input VAT recovery
Registered taxpayers may offset input VAT on business purchases against output VATTax Code of Turkmenistan
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Turkmenistan levies VAT under the Tax Code of Turkmenistan at a standard rate of 15%, with a 0% rate for qualifying exports and international transport. VAT is administered and remitted to the State Tax Service.
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Other Turkmenistan computations in the OpenAccountants Tax Library.