Tajikistan’s Tax Committee Chairman, Nusratullo Davlatzoda, has rejected claims that the country faces a high tax burden. In a press conference on February 13, he emphasized that Tajikistan’s tax system is continuously being modernized to improve the economic situation and attract investments.
“Tajikistan does not have a high tax burden, as is often claimed. We are constantly working to reduce the tax burden to improve the business climate and meet international standards,” Davlatzoda said.
He noted that the country is continuing to reduce the number of taxes and tax rates, which creates more favorable conditions for businesses. For example, as part of a 2022 reform, the number of tax types was reduced from 10 to 7, simplifying the tax system for businesses.
Davlatzoda added that Tajikistan’s tax burden is not higher than that of neighboring countries. Currently, tax systems in other CIS countries are also undergoing changes. In Uzbekistan, there are 9 types of taxes; in Kazakhstan — 11; in Kyrgyzstan — 8; in Armenia — 10; in Azerbaijan — 13; in Belarus — 9; and in Russia — 15 types of taxes.
Tax rates
Tajikistan’s VAT rate has been reduced from 18% to 15%, and from January 1, 2026, it will be 14%, with a further reduction to 13% expected in 2027. For comparison, VAT in Belarus and Armenia is 20%, in Azerbaijan — 18%, in Russia — 22%, and in Kazakhstan — 16%.
Corporate income tax: for manufacturing companies, the rate has been reduced to 13%, for other types of activity — to 18%, and for mobile companies and financial organizations — to 20%. In Belarus, Azerbaijan, and Russia, the corporate tax rate is 20%, in Armenia — 18%, and in Uzbekistan — 15%.
The personal income tax rate in Tajikistan is 12%. For comparison: in Armenia, this rate is 20%, in Azerbaijan it ranges from 14% to 25%, in Russia — from 13% to 22%, in Belarus — from 13% to 30%, in Uzbekistan — 12%, and in Kyrgyzstan — 10%.
“Taxes in Tajikistan are not a high burden compared to other CIS countries and our main trading partners,” Davlatzoda emphasized.
Business benefits
Changes to the tax legislation are helping to reduce the tax burden and simplify taxation, which in turn improves the conditions for doing business in the country. Davlatzoda stressed that Tajikistan is actively working to improve its positions in international rankings and continues to attract increasing foreign investment.
“Reducing taxes, simplifying reporting, and increasing business transparency will help strengthen the country’s economy and create new jobs,” added the Chairman of Tajikistan’s Tax Committee.