As of January 1 this year, the export rental rate has been set at 4.0%, according to a letter from the Tax Committee under the Government of Tajikistan addressed to territorial tax authorities and taxpayers.
The letter states that the rate was previously 2.0% until December 31, 2024.
The Tax Code stipulates a further increase in the export rental rate to 6.0% starting January 1, 2027.
Export rental was introduced into the country’s tax legislation relatively recently—on January 1, 2022—following the implementation of the updated Tax Code based on a proposal by the Tax Committee.
Who pays export rental?
Under the current Tax Code, exporters of the following goods are subject to export rental:
- Concentrates of precious, ferrous, non-ferrous, rare, and radioactive metals;
- Mining and chemical raw materials;
- Precious stones and semi-precious stone raw materials;
- Raw cotton, cotton fiber, cotton yarn and thread, cocoons, silk thread, wool, and hides.
Tax base and period
The tax base for export rental during the reporting period is the value determined based on the average price of the exported goods at the time of export, as stated in export contracts.
Taxpayers must calculate the tax base separately for each type of taxable object.
The tax period for export rental is recognized as a calendar month.
Export statistics for 2024
According to the country’s statistical agency, Tajikistan has exported the following goods over the first eleven months of 2024:
- Precious and semi-precious stones and metals: US$346 million;
- Non-precious metals and metal products: US$461 million;
- Textile materials and products (including raw cotton, cotton yarn and thread, silk, and other textiles): US$250 million;
- Raw hides and leather: US$4.8 million.
