Business
Civil-code companies with free economic zones offering tax holidays
Companies are formed under the Civil Code and the Law on Limited Liability Companies. Free economic zones offer customs and tax concessions to attract manufacturing investment.
Key rules
- Jurisdiction — Registration through the Tax Committee on a single-window basis; zone administrations handle zone entry.
Governing law
- Civil Code of the Republic of Tajikistan
- Law on Limited Liability Companies
- Law on Investment2016
- Law on Free Economic Zones
In practice
The 2016 Investment Law guarantees national treatment, protection against expropriation without compensation and access to international arbitration. Registration is nominally single-window and fast, though licensing and inspection remain significant practical burdens and the World Bank has documented informal costs. Aluminium and hydropower dominate the economy and involve state-linked entities, so major projects are negotiated rather than simply registered. Currency controls and repatriation practice are a recurring concern for investors.