Individual - Foreign tax relief and tax treaties

Last reviewed - 26 December 2023

Foreign tax relief

Taxpayers are allowed a tax credit for individual income tax paid outside Tajikistan. The tax credit allowable for individual income tax is limited to the amount assessed based on rates and rules under Tajikistan tax legislation.

Tax treaties

See the Withholding taxes section in the Corporate tax summary for a list of countries with which Tajikistan has a DTT.