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19 January 2022

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Tajikistan Tax Changes from 2022 Under New Tax Code

Tajikistan has introduced a number of tax changes from 1 January 2022 as provided under a new Tax Code. Key changes include:

  • The income tax rate for resident individuals is reduced from 13% to 12%
  • The income tax rate for non-resident individuals is reduced from 25% to 20%
  • Corporate income tax rates are set as follows:
    • 13% for companies producing goods;
    • 20% for financial institutions and mobile companies; and
    • 18% for extraction and processing of natural resources and other activities;
  • The social tax rate for employer contributions is set to 25% for state-funded companies, and 20% for other companies, including representative offices of foreign companies;
  • The social tax rate for employee contributions is set to 1% for employees of state-funded companies, and 2% for employees of other companies, including representative offices of foreign companies;
  • The excise duty rate for mobile communication services is increased from 5% to 7%;
  • The extraction royalty rates for subsoil users are increased to:
    • 8% for oil and gas;
    • 6% for radioactive materials; and
    • 10% for other natural resources.

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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