A special regulatory procedure is being introduced in Tajikistan for a pilot project in the taxation sphere of individual entrepreneurs. It concerns transactions through electronic wallets and aims to identify individuals who are effectively conducting entrepreneurial activities but are not registered as individual entrepreneurs.
The relevant order of the Agency for Innovation and Digital Technologies under the President of Tajikistan was signed on April 1, 2026. The document was registered by the Ministry of Justice on April 16, 2026, under No. 1108.
According to the annex to the order, if a transfer from one individual’s electronic wallet to another individual is recognized as a commercial transaction, the amount will be considered as the recipient’s income. It should be taxed in accordance with the new procedure.
A separate mechanism is provided for cases where one person receives more than 10 commercial payments from several individuals through electronic wallets in one day.
In such a situation, the tax will be collected according to the established procedure, and the recipient’s details will be sent to the tax authorities for registration as an individual entrepreneur.
After this, as follows from the document, the tax will be collected from all amounts received on this electronic wallet, regardless of whether the commercial nature of each transaction is confirmed or not.
The system will also transmit information to the tax authorities if one individual receives more than 80 payments marked as non-commercial from several other individuals within a month.
In this case, the tax authorities must assess the likelihood that the recipient is actually engaged in entrepreneurial activities.
The tax authorities are given 10 days to conduct such an assessment after receiving the information from the system.
If it is established that the person is engaged in entrepreneurial activities, they will be registered electronically as an entrepreneur in the relevant type of activity.
After registration, information about such an individual entrepreneur will be included in a separate list of the Unified State Register of Legal Entities and Individual Entrepreneurs.
The information will also be sent to the electronic wallet system and to the taxpayer through their personal account.
The document confirming state registration will be issued in electronic form.
The order should come into force after state registration and official publication.
Relevant structures, together with ministries, agencies, and local authorities, are instructed to conduct explanatory work.
