Tajikistan

Income / turnover of a non-resident from operating leasing (lease) of aircraft (airplanes, helicopters), their engines, main units and spare parts, and maintenance and repair of them in accordance with relevant agreements with domestic aviation companies is exempt from withholding tax (WHT) and value-added tax (VAT) until 1 September 2027.

Transfer pricing rules that were introduced earlier to the Tax Code entered into force on 1 January 2023. Please refer to Group taxation section.