The government of Tajikistan has adopted a resolution approving the procedure and amount for the voluntary payment of social tax by Tajik citizens working abroad as labor migrants.
According to the procedure, labor migrants can apply to voluntarily pay the social tax through the taxpayer's personal account in the integrated tax information system and/or via the mobile app “My Tax.”
Once the application is submitted, the labor migrant is registered online as a voluntary payer of the social tax and is issued a social insurance number free of charge—if one has not already been issued.
The tax authority records the voluntarily paid social tax in the taxpayer’s personal account and forwards the relevant data to the social insurance and pension authorities.
The minimum amount of voluntary social tax payment for labor migrants is set at no less than one calculation index per month (75 somonis as of January 1, 2025).
The tax must be paid cashlessly on a monthly basis (or quarterly, semi-annually, or annually).
The document states that a migrant’s future pension will be calculated based on the total amount of their contributions.
Meanwhile, under the current Tax Code of Tajikistan, the social tax rates for employers are:
- 25% for federally funded institutions;
- 20% for other organizations.
For employees, the social tax rates are:
- 1% for federally funded institutions;
- 2% for other organizations.
