Corporate - Significant developments

Last reviewed - 30 June 2022

Starting from 1 January 2022 a new Tax Code entered into force in Tajikistan. Significant changes in corporate taxation include:

Corporate income tax rates are:

  • 13% for companies producing goods;
    20% for financial institutions and mobile companies;
    18% other activities (reduced from 23%).

VAT rate decreased from 18% to 15%.

Social tax rate for employer contributions is 20% (reduced from 25%), except for state-funded companies, while the social tax rate for employee contributions is 2% (increased from1%).

A moratorium has been introduced on all types of inspections of business entities, including tax inspections, until January 1, 2023, with the exception of certain cases.