Central & South Asia
Tajikistan tax rates 2026
A low flat personal rate sits alongside a comparatively heavy corporate regime and high social contributions. The tax code has been repeatedly rewritten, so confirm current rates before relying on them.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 12%A flat 12% rate applies to employment income for residents. Non-residents are taxed at 20% on Tajik-source income. |
|---|---|
| Corporate income | 18% |
| Capital gains | Taxed as ordinary business or personal income. There is no separate capital gains regime. |
| VAT | 14% |
| Dividends (WHT) | 12% |
| Interest (WHT) | 12% |
| Royalties (WHT) | 15% |
| Social security (employee) | 1% |
| Social security (employer) | 20% |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | A land tax and an immovable property tax apply, assessed on area and category. |
| Other | A reduced corporate rate applies to production activities. A road users tax and various turnover-based levies have applied historically. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.