Tajikistan Tax Rates
Tajikistan operates a progressive income tax system with rates from 8% to 13%, administered by the Tax Committee. The standard corporate tax rate is 13%, and VAT is 15%. Tajikistan has one of the lowest GDP per capita in Central Asia, and remittances from workers abroad are a critical component of the economy.
Top Income Tax Rate
13%
Corporate Tax Rate
13%
VAT / Sales Tax
15%
Capital Gains Tax
13%
Detailed Tax Information
Income Tax Brackets
Tajikistan's personal income tax has two rates: 8% on monthly income up to the minimum wage equivalent, and 13% on income above that threshold. Residents are taxed on worldwide income. Non-residents pay 25% on Tajik-sourced income.
| Income Range | Tax Rate |
|---|---|
| SM 0 – SM 840 | 8% |
| SM 841+ | 13% |
Corporate Tax
Tajikistan's corporate income tax rate is 13% for most companies. Banks and insurance companies pay higher rates. Mining companies are subject to additional mineral extraction taxes.
Standard Rate
13%
Capital Gains Tax
Capital gains are included in taxable income and subject to the standard income tax rate of 13%.
Rate
13%
VAT / Sales Tax
Tajikistan's VAT is 15% on the supply of goods and services. Essential goods, education, and healthcare are exempt. The VAT system is administered by the Tax Committee.
Standard Rate
15%
Cryptocurrency Tax
Tajikistan has not introduced cryptocurrency regulation or tax rules. The National Bank of Tajikistan has warned against cryptocurrency use. Internet and financial infrastructure limitations restrict crypto adoption.
Tax Treaties
Tajikistan has approximately 25 double taxation agreements, primarily with regional partners and major economic allies.
Treaty Network
25
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Tajikistan
See how much you could save by moving here from your current country.
+$10K
Tax in United States
$24K
24.4% effective
Tax in Tajikistan
$14K
14.0% effective
You Save
42.7%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
