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Tajikistan Tax Changes from 2022 Under New Tax Code

19 January 2022

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Approved Changes

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Tajikistan

Tajikistan has introduced a number of tax changes from 1 January 2022 as provided under a new Tax Code. Key changes include: The income tax rate for resident individuals is reduced from 13% to 12% The income tax rate for non-resident individuals is reduced from 25% to 20% Corporate income tax rates are set as follows: 13% for companies producing goods; 20% for financial institutions and mobile companies; and 18% for extraction and processing of natural resources and other activities; The social tax rate for employer contributions is set to 25% for state-funded companies, and 20% for other companies, including...