Non-resident individuals are taxed on their Tajikistan-source income. Taxation is primarily administered through withholding; however, in certain limited instances, non-resident individuals are required to make a self-assessment. Under certain conditions or where provisions of a double tax treaty (DTT) are available, non-resident individuals may be exempt from taxation in Tajikistan.
Personal income tax rates
The taxable income of a resident at the main place of work in excess of the amount of personal deduction is taxed at a rate of 12%. Employment income of non-residents is taxable at 20%.
Other taxable income is taxed at a rate of 15% without deductions, except for the social tax for the insured person.
Simplified tax system
Simplified taxation is applicable for individual entrepreneurs if their gross annual income does not exceed 1 million Tajikistan somoni (TJS). Under this regime, individual entrepreneurs are subject to tax at a rate of 6%, unless otherwise established by the Tax Code.
See the Taxes on corporate income section in the Corporate tax summary for more information.