Tajikistan Personal Income Tax
Detailed personal income tax rates and rules for Tajikistan in 2026.
Income TaxTJS
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 (TJS) | Tax Rate |
|---|---|
| SM 0 – SM 840 | 8% |
| SM 841+ | 13% |
Filing Deadline
March 1 (annual return)
Residency Rule
An individual present in Tajikistan for 183+ days is a resident taxed on worldwide income.
Additional Notes
Remittances from Tajik workers abroad (primarily in Russia) are a major economic component but are not subject to Tajik income tax upon receipt.
How Tajikistan Income Tax compares
Tajikistan’s top personal income tax rate of 13% is the 162nd highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Asia’s regional average of 22.2%.
Tajikistan
13%
Asia average
22.2%
Global average
27.7%
