The draft law “On the State Budget of the Republic of Tajikistan for 2026” includes a range of tax and customs incentives for enterprises and projects in key sectors of the economy. The document outlines which entities will benefit from reduced VAT, excise, and profit tax rates, as well as those fully exempt from customs duties.
Support for wheat and vegetable oil processors
Companies engaged in wheat processing will be subject to a reduced value-added tax (VAT) rate of 10%, down from the standard 14%. This preferential rate will apply to: imports of wheat (excluding wheat intended for excisable product manufacturing); wheat processing operations; and the sale of products made from processed wheat, including locally produced pasta.
The same 10% VAT rate will apply to the sale of vegetable oil by companies involved in its processing. Furthermore, a reduced 7% VAT rate will be applied to the sale of byproducts from oilseed processing — such as meal and cake used as livestock and poultry feed.
Relief for transport and essential goods in Dushanbe
In 2026, support is planned for updating Dushanbe’s public transport fleet. Buses, special-purpose vehicles, and spare parts purchased using national and municipal budget funds will be exempt from 50% of the VAT and fully exempt from customs duties. The specific types and quantities of equipment will be approved by the government.
The state enterprise responsible for the production, procurement, and sale of essential goods in Dushanbe will continue to benefit from tax exemptions. In 2026, it will not pay VAT on food sales and will pay only 50% VAT on the import of approved food items — while being entirely exempt from customs duties.
Incentives for the energy and road construction sectors
In 2026, tax relief will also extend to the fuel-energy and road construction industries.
The import of low-sulfur fuel oil for the needs of the Dushanbe-2 combined heat and power (CHP) plant (OAO “Teploelectrotsentral”) will be subject to only 50% of the established excise tax and fully exempt from customs duties.
Similarly, the Dushanbe State Unitary Enterprise (SUE) Rohsoz (Road Construction), which handles road construction and repairs, will benefit from tax exemptions on imports of DND 60/90 road bitumen — with only 50% VAT applied and full exemption from customs duties. The volume of fuel and bitumen will be determined by the government.
Major construction projects with tax breaks
Significant tax concessions are planned for a series of major construction projects. Project owners and general contractors will be exempt from VAT and will pay only 50% of the corporate income tax. The list of projects includes:
· Ismoili Somoni Hotel in Dushanbe;
· a multifunctional commercial and service complex;
· the National Theatre of Tajikistan;
· a 30,000-seat stadium;
· the new building of the Ministry of Industry;
· a universal conference hall at the Presidential Executive Office hotel complex;
· the Khoja A’lo – Vorukh highway;
· upgrades to the Isfara – Vorukh and Osh – Razzakov road junctions;
· an international educational center for gifted children;
· the Russian Drama Theatre named after V. Mayakovsky;
· two additional school buildings in Temurmalik and Danghara districts.
Imports of equipment and materials for most of these projects will be subject to only 50% VAT and exempt from customs duties. However, certain high-priority sites such as the stadium, National Theatre, and conference hall are subject to separate regulations and are excluded from these import benefits.
No penalties for energy giants’ tax debts
Another provision exempts Tajikistan's two major energy facilities — OJSC Sangtudinskaya GES-1 and OJSC NBO Roghun — from paying interest (penalties) on their outstanding tax debts in 2026. These debts arose from electricity supplies delivered by OJSC Barqi Tojik.
Relief for MFA and Roghun Project
In 2026, the Ministry of Foreign Affairs will also benefit from tax relief: the import of passport blanks with electronic data chips will be exempt from 50% VAT and fully exempt from customs duties and fees.
Tax incentives will apply to the Tajik branch of the consortium “Tractebel Engineering S.A.,” which represents the customer in the construction of the Roghun Hydropower Plant, for 2026:
· the consortium’s work and services under bilateral contracts will be subject to only 50% VAT and 50% corporate income tax;
· subcontractors involved in the project will also benefit from 50% VAT relief.
These measures reaffirm the Roghun project’s status as a national priority.
Agrarian sector and food security support
The following agricultural imports will be subject to only 50% VAT and fully exempt from customs duties:
· seeds of agricultural crops (super elite, elite, and first reproduction categories);
· high-quality silkworm cocoon seeds;
· flowers and ornamental shrubs;
· decorative and fruit trees;
· pedigree and meat livestock;
· all types of animal feed.
The State Agency for Material Reserves will also retain tax benefits: its imports and sales of food products, fertilizers, diesel fuel, and gasoline for reserve purposes will be taxed at only 50% VAT and fully exempt from customs duties.
Urban greening and educational initiatives
Imports of ornamental and evergreen trees for landscaping parks, streets, and avenues in Dushanbe (as per an approved list) will be exempt from 50% VAT and fully exempt from customs duties.
Tax incentives are also provided for the construction and operation of the Dushanbe branch of the Singapore Institute of Management Development. The institute will be exempt from corporate income tax and land tax, while foreign staff will pay only 50% of the social tax rate.
Similar exemptions apply to the import of equipment and goods needed for the construction of:
- a multifunctional shopping and entertainment center on Titov Street;
- a modern multifunctional medical facility on Ismoili Somoni Avenue in Dushanbe.
