Central & South Asia
Tajikistan: tax at a glance
A low flat personal rate sits alongside a comparatively heavy corporate regime and high social contributions. The tax code has been repeatedly rewritten, so confirm current rates before relying on them.
Worldwide (residence-based)
Last verified
The taxes
- Personal income (top)
- 12%A flat 12% rate applies to employment income for residents. Non-residents are taxed at 20% on Tajik-source income.
- Corporate income
- 18%
- Capital gains
- Taxed as ordinary business or personal income. There is no separate capital gains regime.
- VAT
- 14%
- Dividends (WHT)
- 12%
- Interest (WHT)
- 12%
- Royalties (WHT)
- 15%
- Social security (employee)
- 1%
- Social security (employer)
- 20%
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- A land tax and an immovable property tax apply, assessed on area and category.
- Other
- A reduced corporate rate applies to production activities. A road users tax and various turnover-based levies have applied historically.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.