Individuals are required to pay social tax, which is 1% of the salary. The employer is obligated to withhold and make social tax payments assessed on the same tax base at the rate of 25%. Individual entrepreneurs are taxed at the rate of 20% of income.
There are no separate pension contributions in Tajikistan. Pension contributions are included in social tax paid by employers.
Value-added tax (VAT)
VAT is generally assessed on taxable turnover, which includes goods and services. The current VAT rate is 18%. Individual entrepreneurs and non-residents, in certain cases, are required to register as VAT payers when the established threshold of taxable turnover is exceeded.
Net wealth/worth taxes
There are no net wealth/worth taxes in Tajikistan.
Real estate tax
Individuals are subject to real estate tax in case of use or possession of real estate. Real estate tax applies to immovable real property, such as buildings, houses, and flats. The taxable base is the total area occupied by the property. The real estate tax rate varies from 3% to 15% and also depends on territory coefficients.
Vehicle tax is computed as a percentage of the calculation index applied for horsepower of the vehicle engine. The percentage ranges from 1% to 15%.
Individuals who are producing or importing excisable goods in the territory of Tajikistan are subject to excise tax. Excise tax is assessed on beverages, tobacco products, carpets, means of sealing, fuel, tyres, passenger automobiles, and jewellery. Excise tax rates are established by the government.