Individual - Foreign tax relief and tax treaties

Last reviewed - 08 January 2024

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 Finland Kyrgyzstan Slovakia
Austria France * Latvia Switzerland
Azerbaijan Georgia Lithuania Tajikistan
Bahrain Germany Malaysia Turkey
Belarus Hungary Moldova Ukraine
Belgium * India Pakistan United Arab Emirates
China Iran Romania United Kingdom
Croatia Japan * Russia United States *
Czech Republic Kazakhstan Saudi Arabia Uzbekistan
Estonia Korea Republic of Singapore

* USSR treaties honoured by Turkmenistan.