Tajikistan
Corporate - Significant developments
Last reviewed - 30 June 2022Starting from 1 January 2022, a new Tax Code entered into force in Tajikistan. Significant changes in corporate taxation include:
Corporate income tax (CIT) rates are:
- 13% for companies producing goods.
- 20% for financial institutions and mobile companies.
- 18% for other activities (reduced from 23%).
The value-added tax (VAT) rate decreased from 18% to 15%.
the 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 from 1%).
A moratorium has been introduced on all types of inspections of business entities, including tax inspections, until 1 January 2023, with the exception of certain cases.