Tajikistan: Tajikistan Tax Insights

Assessment of Tajikistan’s Tax Administration System under TADAT Standards

In September 2025, an assessment of the tax administration system of the Republic of Tajikistan was conducted under the framework of the Tax Administration Diagnostic Assessment Tool (TADAT). The assessment was carried out with the technical support of the International Monetary Fund (IMF) and the World Bank. The initiative was implemented as part of the Medium-Term Revenue Strategy of Tajikistan for 2024–2029, aimed at identifying the strengths and weaknesses of the national tax administration system, improving transparency, and defining priority areas for further reforms. An international team of experts reviewed the operations of the central office of the Tax Committee, the Large Taxpayers Department, and local tax offices in Dushanbe and its districts. Key areas of analysis included: taxpayer registration and database management, tax risk management, facilitation of voluntary compliance, timely filing and payment, data accuracy, dispute resolution, revenue management, and transparency of reporting. The experts also met with representatives of financial and oversight institutions to discuss interagency cooperation in tax administration and public financial management. The findings of this TADAT assessment will serve as a foundation for the upcoming Tax Administration Development Program for 2026–2030. The program is expected to enhance efficiency, transparency, and public trust in the tax system, supporting the overall strategy for strengthening state revenues.

Ongoing Tax Code Updates and Digital Transformation to Improve Tajikistan’s Business Environment

The Tax Committee of the Republic of Tajikistan continues its active efforts to improve the business and investment climate through regular annual updates and amendments to the national Tax Code. These revisions are aimed at simplifying tax procedures, promoting voluntary compliance, and creating more favorable conditions for local and foreign investors. In parallel, the Tax Committee is conducting seminars and awareness programs to ensure that businesses remain informed about the latest changes in tax legislation. Such initiatives help companies better understand new requirements, reduce the risk of errors, and prevent unnecessary penalties. Another key direction of reform is the ongoing digitalization and automation of tax administration processes. The adoption of modern information systems contributes to greater transparency, faster service delivery, and improved interaction between taxpayers and the tax authorities.

These consistent measures demonstrate the government’s commitment to building a modern, efficient, and transparent tax system that supports economic growth and investment development in Tajikistan.

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Reference/Citation
About the assessment of the tax administration system | Tax Committee – https://www.andoz.tj/