In Tajikistan, administrative fines for tax evasion and other mandatory payments have been increased following amendments made to the Administrative Offenses Code (CoAP), which came into effect in December 2025. The changes affect Article 599 of the CoAP, which deals with "Evasion of Taxes and Other Mandatory Payments," and apply to both individuals and legal entities.
For individuals, the fine has been doubled, now ranging from 15 to 20 calculation units (previously from 8 to 10 calculation units). For legal entities, the fine has increased from a range of 150 to 200 units to 250 to 300 units, marking an increase of about 1.5 times.
Fines for officials and individual entrepreneurs remain unchanged, at between 150 and 200 units.
How are fines calculated?
Fines in Tajikistan are calculated based on a "calculation unit," which is established annually in the state budget law. As of January 1, 2026, the value of one calculation unit increased by 4% — from 75 somonis to 78 somonis.
Taking into account the current value of the calculation unit, the fine for administrative tax evasion is:
· Individuals: 1,170 somonis – 1,560 somonis
· Legal entities: 19,500 somonis – 23,400 somonis
· Officials and individual entrepreneurs (IE): 11,700 somonis – 15,600 somonis
It is important to note that officials are fined not for their personal taxes but for their role in allowing or organizing the evasion of taxes within their official duties. This includes individuals such as CEOs, chief accountants, or financial directors, who are responsible for the calculation, retention, and payment of taxes.
When do fines become criminal liability?
Tajikistan distinguishes between two levels of liability for tax evasion:
· Administrative liability applies to tax violations that do not constitute a criminal offense, such as hiding income or taxable objects, underreporting the tax base, or isolated violations involving small sums.
· Criminal liability applies when tax evasion becomes a criminal act, particularly in terms of the method of execution (e.g., falsification of data) and/or the amount of unpaid taxes.
Article 599 of the CoAP punishes tax evasion without criminal characteristics, and in such cases, administrative fines and tax recalculations are applied without criminal prosecution.
However, if evasion is intentional, involves the submission of knowingly false information, failure to submit required reports, and leads to significant tax arrears, criminal liability applies under the Criminal Code of Tajikistan. Specifically:
· Article 292 of the Criminal Code provides for criminal liability for tax evasion by legal entities through the falsification of accounting records or tax reports, when the damage to the budget is substantial.
· Article 293 applies to individuals who fail to submit mandatory declarations or provide knowingly false information, resulting in substantial tax arrears.
Thus, the boundary between fines and criminal responsibility lies not only in the amount but also in the nature of the violation: administrative penalties apply to minor violations, while criminal responsibility is for intentional and serious evasion causing significant damage to the budget.
