13% for goods-production activities; 18% for resource extraction/processing and other activities; 20% for credit/financial institutions and mobile operators.
12% for resident employment income; 15% for other resident/non-resident income types; 20% for non-resident employment income.
Standard rate 14% (in effect 1 January 2024 through 31 December 2026, scheduled to fall to 13% from 1 January 2027); reduced rates of 0%/5%/7% apply to exports, agriculture, education, medical, construction, and hospitality.
An individual present in Tajikistan for 183 days or more in a calendar year is a tax resident, confirmed via two independent sources. Resident individuals (Tajik and foreign workers alike) are taxed on worldwide income; non-residents are taxed only on Tajikistan-source income, confirmed via TaxAtlas. Foreign workers must obtain a work permit and register with the Tax Committee before commencing work, and must file a tax return and pay tax on their income even if they do not meet the residency threshold, confirmed via a specialist source.
No Controlled Foreign Company regime was identified in available sources this session. This is a genuine gap rather than a confirmed absence.
No statutory thin capitalization ratio was identified in available sources this session.
No domestic FBAR/Form 8938-equivalent requiring Tajikistan residents to self-report their own foreign accounts was identified. Foreign workers remitting earnings abroad are required to declare their foreign currency transactions to the Tax Committee, confirmed via a specialist source. Tajikistan was not on the FATF grey list as of February 2026, though banks may still apply detailed source-of-funds and beneficial-ownership checks, confirmed via a separate specialist source. Separately and independently of local law, US citizens and Green Card holders with Tajikistan accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of local requirements.
Sources vary somewhat on the exact count: TaxAtlas cites approximately 25 double taxation agreements, while a separate source cites 40 - the higher, more specific figure is treated as more likely current given no clear reason was found to prefer the lower count, though a comprehensive named-partner list confirming either figure was not compiled this session. A specific bilateral treaty with Pakistan was directly reviewed (Convention for the Avoidance of Double Taxation and Prevention of Fiscal Evasion), following standard OECD-model structure including a 183-day permanent-establishment threshold for independent professional services.