Asia-Pacific · Tax guide
Tajikistan
Tajikistan taxes company profits at 18% and charges VAT at 14% once turnover passes SM 1,000,000. A new Tax Code took effect in 2022, and taxes are administered by the Tax Committee.
At a glance
- Corporate income tax
- 18%
- VAT
- 14%
- VAT registration
- SM 1,000,000
- Withholding on payments abroad
- 12%
Lower for manufacturers
Standard rate
Annual turnover
Before treaty relief
Corporate income tax
Companies pay 18%, with a lower rate for manufacturers. Advance payments are made monthly, and the annual return is due early in the following year. Small businesses can use a simplified regime on turnover.
VAT
VAT is 14%, with lower rates for some sectors. Registration is required once annual turnover exceeds SM 1,000,000. Returns are filed monthly, and electronic invoices are being introduced.
Payments abroad
Payments to non-residents carry 12% withholding unless a treaty lowers it.
Key dates
- MonthlyVAT return and income tax advances
- Early in the yearAnnual income tax return
Figures and sources
4 figures- Corporate income tax rate18%Under professional review
- VAT rate14%Under professional review
- Annual turnover above which VAT registration is requiredSM 1,000,000Under professional review
- Withholding on payments to non-residents12%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Tajikistan based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Tajikistan (a Tajik tax adviser) before making compliance decisions.