How corporate tax works in Tajikistan
Tajikistan corporate tax applies to resident legal entities on worldwide income and to non-residents on Tajikistan-source income or income attributable to a Tajikistan permanent establishment. The general corporate income tax rate is 18%.
Important sector rates apply. Companies directly involved in producing goods are generally taxed at 13%, while financial institutions and mobile operators are taxed at 20%. Businesses must also check VAT, payroll social tax, withholding tax, land and property taxes, mineral resource taxes, excise taxes and simplified tax regimes.
Tax rates at a glance
- Corporate profits tax
- 18%
- General company tax
- 18%
- Goods production rate
- 13%
- Financial institutions
- 20%
- Mobile operators
- 20%
- VAT
- 14%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
Manufacturing businessesLocal operatorsRegional employersInfrastructure projectsFEZ investors
Watch out for
- Tajikistan's 18% corporate tax is only the general rate. Sector rates, simplified regimes, FEZ incentives and mineral resource taxes can change the effective result.
- VAT registration is generally required once taxable turnover reaches TJS 1 million, and the standard VAT rate is 14% through 2026.
- Employer social tax is generally 20% of payroll, with employee social contributions generally withheld at 2%.
- Withholding tax can apply to dividends, interest, royalties and payments to non-residents, subject to treaty relief.
Frequently asked questions
What is the Tajikistan corporate tax rate?
The general Tajikistan corporate income tax rate is 18%. Companies directly producing goods can be taxed at 13%, while financial institutions and mobile operators are generally taxed at 20%.
Does Tajikistan have VAT?
Yes. Tajikistan's standard VAT rate is 14% from 1 January 2024 through 31 December 2026, with a scheduled reduction to 13% from 1 January 2027. The VAT registration threshold is generally TJS 1 million.
Are Tajikistan companies taxed on foreign income?
Resident companies are generally taxed on worldwide income. Non-resident companies are taxed on Tajikistan-source income and income attributable to a Tajikistan permanent establishment.