Individual - Tax administration

Tax returns

Tax agents file monthly reports on income paid and taxes withheld before the 25th day of the month following the reporting one.

Foreign national tax residents of Turkmenistan receiving income from sources outside Turkmenistan and persons receiving income where the tax is not withheld by tax agents should file a PIT declaration with Turkmen tax authorities by 1 April following the year of reporting/residence.

Payment of tax

Generally, PIT is withheld by tax agents (employers) and remitted to the state budget. Tax agents shall remit the tax withheld at the time of salary distribution.

The tax liability assessed per the PIT declaration is payable to the state budget by taxpayers not later than 15 April following the reporting year.