Individual - Income determination

Last reviewed - 26 December 2023

Exempt income

Among income specifically excluded from taxation are gifts from other individuals, state pensions, alimony, welfare, gains on the sale of real property (in certain cases), insurance payments, and other payments.

Individuals (residents and non-residents) are exempt from tax on income from an increase in the value of securities (coupon, discount, etc.) listed on the Tajikistan stock exchange.