19 January 2022
Tajikistan has introduced a number of tax changes from 1 January 2022 as provided under a new Tax Code. Key changes include:
The new Tax Code also provides for a reduction in the standard VAT rate to promote cashless payment in transactions. As previously reported, the VAT rate is reduced from 18% to 15% for cashless transactions effective 1 January 2022, with further reductions scheduled to 14% from 2024 and to 13% from 2027. For cash transactions, the 18% VAT rate continues from 1 January 2022 with a scheduled increase to 19% from 2024 and 20% from 2027.
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