Persons offering accommodation to tourists in the regions, which do not have hotels, now must acquire a patent.
A relevant decree on this subject was adopted by the government on November 30, 2019. Under this document, the 50th item is added to the list of types of individual entrepreneurial activities made on the basis of a patent.
This item is called “Rental of accommodation to tourists and relevant services in localities (city, settlement, village), which do not have hotels.”
A monthly price for such a patent is 80.00 somoni (50 somoni income tax plus 30 somoni social tax).
Since 2014, the Ministry of Finance and the Tax Committee have been authorized to index and set the rates of patents taking into consideration the inflation rate.
For the last time, the patent rates were indexed last spring.
Recall, 2019-2021 were declared the Years of Development of Rural Areas, Tourism and Folk Crafts in Tajikistan.
