Tajikistan: what is the corporate tax rate?

18%. That is the headline rate, the one ordinary companies pay.

Tajikistan: what is the income tax rate?

12%. Depending on the country, a flat rate or a progressive scale.

FiScore 6.6 out of 10, ranked 51th of 217: around the world average.

Tajikistan vs World average Compare another country

Corporate 18% · Personal 12% · VAT 14% · TJS

FiScore

51th Light Heavy

Corporate income taxheadline rate

18%

20.8%

−2.8points

Personal income taxtop bracket

12%

17%

−5.0points

VATstandard rate

14%

−0.0points

Corporate income tax
Regime	Rate
Cas général et ressources naturelles standard regime Article 183 du code des impôts	18%
Production de biens Était à 13 % jusqu’au 31 décembre 2025	18%
Banques et opérateurs mobiles	20%

Source : andoz.tj

Personal income tax
Regime	Rate
Salaire de l’emploi principal standard regime Résidents, après abattement personnel	12%
Autres revenus Sans les déductions de l’article 191	15%
Salaire d’un non-résident Revenus de source tadjike	20%

Source : andoz.tj