Tajikistan

Social tax

Individuals are required to pay social tax, which is 2% of the salary. The employer is obligated to withhold and make social tax payments assessed on the same tax base at the rate of 20%.

Pension contributions

There are no separate pension contributions in Tajikistan. Pension contributions are included in social tax paid by employers.

Consumption taxes

Value-added tax (VAT)

VAT is generally assessed on taxable turnover, which includes goods and services. The current VAT rate is 14%. 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 is determined depending on the area occupied by the property and the purpose of its use, as a percentage (from 3% to 18%) of the calculation index, taking into account territory coefficients.

Vehicle tax

Vehicle tax is computed as a percentage of the calculation index applied for horsepower of the vehicle engine / 1 kWh of electric power of engine power / one kilogram of jet engine pressure. The percentage ranges from 1% to 15%.

Excise tax

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.