Tajikistan has approved a new tax incentive to boost the use of renewable energy: imports and sales of solar panels, as well as their spare parts and components, will be exempt from value-added tax (VAT) until 2031. Additionally, real estate properties equipped with solar panels of at least 0.1 MW capacity will be exempt from property tax for five years.
These amendments to the Tax Code were proposed by the government and approved by both chambers of parliament — the Majlisi Namoyandagon (Tajikistan’s lower chamber of parliament) on December 12 and the Majlisi Milli (Tajikistan’s upper chamber of parliament) on December 15.
Under the new legislation, a clause has been added to Part 10 of Article 251 of the Tax Code, exempting from VAT renewable energy equipment, including solar panels, current inverters, energy storage devices, and related components.
Shamsullo Khayrullozoda, Deputy Minister of Finance, stated during the presentation that the measure is designed to promote wider adoption of solar technologies, support domestic production, and provide the population with energy-efficient solutions during winter power shortages.
The legislation also introduces amendments to Part 1 of Article 347 of the Tax Code, providing a five-year property tax exemption for buildings or other real estate fitted with solar panel systems of at least 0.1 megawatts (100 kilowatts).
The initiative supports the government’s broader goal of encouraging investment in renewable energy infrastructure. It is expected to lower the cost barrier for households and businesses interested in adopting solar power.
According to Deputy Minister Khayrullozoda, the exemption lays the groundwork for the development of domestic manufacturing and distribution of solar panels and will contribute to meeting public demand for energy-efficient technologies.
During a recent government meeting on November 25, President Emomali Rahmon instructed relevant agencies to explore options for expanding the use of solar panels in residential homes and ensuring their integration into the national grid.
In Tajikistan, no special permit is required for the personal use of solar panels. Currently, the VAT rate in the country stands at 14%, meaning the exemption could lead to significant cost savings for consumers and suppliers of solar energy systems.
