Tax
A 2022 Tax Code that cut rates and simplified regimes
The 2022 Tax Code reduced the corporate rate for most sectors and simplified small-business taxation. Personal income tax is charged at a low flat rate on employment income.
Key rules
- Jurisdiction — Tax Committee administers. Residence for individuals turns on 182 days in a calendar year.
- Deadline — Annual corporate return by 1 April following the tax year
- Deadline — Monthly withholding and VAT filings by the 15th
Governing law
- Tax Code of the Republic of Tajikistan2022
- Customs Code
In practice
The 2022 recodification lowered headline corporate rates, moved to a single simplified regime for small taxpayers and reduced the number of taxes, in response to persistent complaints about administrative burden. VAT is charged at a standard rate with a registration threshold, and exports are zero-rated. Aluminium and hydropower enterprises are subject to sector-specific arrangements. The tax authority has expanded electronic filing and cash-register integration, and CRS participation has been extended.