Individual - Foreign tax relief and tax treaties

Last reviewed - 22 January 2020

Foreign tax relief

Amounts of income tax paid by a resident of Turkmenistan outside of Turkmenistan in accordance with tax laws of that foreign state shall be credited when paying income tax in Turkmenistan. Amounts of such foreign tax to be credited may not exceed an amount of income tax assessed in accordance with the Tax Code of Turkmenistan in respect of the foreign income. In order to claim the credit, the taxpayer shall provide a confirmation of the foreign tax paid issued by the relevant foreign tax or other relevant authority.

Tax treaties

In order to apply double tax treaty (DTT) provisions, the non-resident taxpayer of Turkmenistan shall submit to the tax service of Turkmenistan an application as well as a formal tax residency certificate issued by the respective authority of the relevant foreign state.

The countries listed below are considered to have valid tax treaties with Turkmenistan:

Armenia Great Britain * Russia
Austria * India Slovakia
Belarus Iran Tajikistan
Belgium * Japan * Turkey
China Kazakhstan Ukraine
France * Malaysia United Arab Emirates
Georgia Pakistan United States *
Germany * Romania Uzbekistan

* USSR treaties honoured by Turkmenistan.