- Income tax brackets updated
Full refresh from Tax Code translation and Grant Thornton: rates, brackets, WHT, social tax, residency 182 days, VAT 14%, filing April 1, treaty count 36, verified 2026-10-09.
TJ
Tajikistan
Central Asia
TJS
TJ · TJK · #94 · 9 cities
Nomad score
46/100
Compare
Top income tax
20.0%
Worldwide system
Corporate tax
18.0%
VAT
14.0%
standard rate
Tax residency
182 days
36 tax treaties
Tajikistan tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide income; non-residents on Tajikistan-source income (Tax Code). Personal income tax uses category rates rather than a progressive schedule: 12% on resident employment at the main workplace above the monthly personal deduction, 15% on other individual income without Article 191 deductions, and 20% on non-resident employment from Tajik sources. Corporate income tax is 18% for most activities from 1 January 2026 (the former 13% rate for goods production expired on 31 December 2025 per Article 397(13)); credit and financial organisations and mobile companies pay 20%. Standard VAT is 14% through 31 December 2026, then 13% from 1 January 2027 (Article 397(4)). Social tax is 20% for employers and 2% for employees in the private sector (higher rates apply to budget institutions).
- Top PIT rate
- 20.0%
- Corporate tax rate
- 18.0%
- VAT
- 14.0%
- Capital gains tax
- 15.0% Gains on disposal of property and securities by individuals are included in taxable income and generally taxed at 15% under Article 183(3), not at the 12% employment rate. Dividends and interest paid to individuals are typically subject to 12% withholding at source (Articles 237–238), treated as final where the Code so provides.
- Social security (employee)
- 2.0%
- Social security (employer)
- 20.0%
- Dividend withholding
- 12.0%
- Interest withholding
- 12.0%
- Royalty withholding
- 15.0%
- Treaty count
- 36
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| TJS 0 | and above | 18.0% |
| TJS 0 | and above | 20.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| TJS 0 | and above | 12.0% |
| TJS 0 | and above | 15.0% |
| TJS 0 | and above | 20.0% |
Tax residency
- Days threshold
- 182 days
- Residency rules
- An individual is resident if present in Tajikistan for more than 182 days in any 12-month period beginning or ending in the current calendar year (Article 14), with partial-year rules when status changes mid-year. Citizens of Tajikistan, certain civil servants abroad, and some citizenship or permanent-residence applicants without a permanent home abroad are also treated as residents regardless of day counts. Diplomatic and similar exempt categories are excluded.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 1
Sources
- Tax Code of the Republic of Tajikistan (English translation) (accessed Oct 9, 2026) Art. 14 residency; Art. 183 PIT and CIT rates; Art. 237–239 withholding; Art. 241 filing; Art. 332 social tax; Art. 264/397 VAT; Art. 397(13) CIT goods-production rate to 18% from 2026
- Grant Thornton — Indirect tax guide, Tajikistan (accessed Oct 9, 2026) 14% standard VAT, 7% and 5% reduced rates, 1 million TJS registration threshold
- Tax Committee — e-government portal (English) (accessed Oct 9, 2026) Role and functions of the national tax authority
Change history
-
-
- Income tax brackets updated
Full refresh from Tax Code translation and Grant Thornton: rates, brackets, WHT, social tax, residency 182 days, VAT 14%, filing April 1, treaty count 36, verified 2026-10-09.
-
- Income tax brackets updated
Full refresh from Tax Code translation and Grant Thornton: rates, brackets, WHT, social tax, residency 182 days, VAT 14%, filing April 1, treaty count 36, verified 2026-10-09.
-
- Income tax brackets updated
Full refresh from Tax Code translation and Grant Thornton: rates, brackets, WHT, social tax, residency 182 days, VAT 14%, filing April 1, treaty count 36, verified 2026-10-09.
-
- Income tax brackets updated
Full refresh from Tax Code translation and Grant Thornton: rates, brackets, WHT, social tax, residency 182 days, VAT 14%, filing April 1, treaty count 36, verified 2026-10-09.
-
- Income tax brackets updated
Full refresh from Tax Code translation and Grant Thornton: rates, brackets, WHT, social tax, residency 182 days, VAT 14%, filing April 1, treaty count 36, verified 2026-10-09.
-
- Income tax brackets updated
Full refresh from Tax Code translation and Grant Thornton: rates, brackets, WHT, social tax, residency 182 days, VAT 14%, filing April 1, treaty count 36, verified 2026-10-09.
-
- Income tax brackets updated
Full refresh from Tax Code translation and Grant Thornton: rates, brackets, WHT, social tax, residency 182 days, VAT 14%, filing April 1, treaty count 36, verified 2026-10-09.
-
- Income tax brackets updated
Full refresh from Tax Code translation and Grant Thornton: rates, brackets, WHT, social tax, residency 182 days, VAT 14%, filing April 1, treaty count 36, verified 2026-10-09.
-
- Income tax brackets updated
Full refresh from Tax Code translation and Grant Thornton: rates, brackets, WHT, social tax, residency 182 days, VAT 14%, filing April 1, treaty count 36, verified 2026-10-09.