Tajikistan: Taxation in Tajikistan: Amendments in Current Legislation

The Republic of Tajikistan has undertaken important steps to modernize and improve its taxation system through recent amendments to its Tax Code. These changes reflect the government's commitment to creating a more business-friendly environment by reducing the tax burden and introducing mechanisms that encourage economic growth, innovation, and fair tax practices.

One of the major aspects of the amendments relates to the economic, social, innovative, and technological sectors. The updated tax provisions are designed to support these vital areas of development by offering tailored benefits, such as exemptions or reduced rates for specific types of activities. This initiative aims to attract both domestic and foreign investment, especially in high-priority and rapidly evolving sectors like information technology and renewable energy.

Another key change involves the digitalization and improvement of tax accrual systems. With the adoption of modern digital tools and automated procedures, the tax administration process is expected to become more transparent, efficient, and accessible for taxpayers. These advancements not only reduce bureaucratic delays but also help businesses comply with tax requirements more accurately and efficiently.

Revisions related to tax audits are also noteworthy. The amendments introduce more favorable conditions for inspections, including clearer criteria for initiating audits and reduced frequency for compliant businesses. This move is intended to ease administrative pressure on enterprises while ensuring accountability and fairness within the tax system.

The amendments to the Value Added Tax (VAT) system are aimed at refining the methods of VAT calculation and payment. This includes streamlining documentation, expanding eligibility for VAT refunds, and improving the transparency of VAT-related processes. These changes are expected to support both small and large businesses in managing their tax obligations more effectively.

Additionally, the amendments cover export rent, ensuring more accurate accrual and timely payment mechanisms. These improvements are particularly significant for companies engaged in cross-border trade, as they align Tajikistan's taxation practices more closely with international standards.

Lastly, changes related to the gambling tax are introduced to ensure better regulation and collection in this sector. By enhancing the rules around accrual and payment, the government aims to balance economic benefits with responsible oversight.

Overall, the new amendments to Tajikistan’s Tax Code represent a progressive shift towards a more transparent, equitable, and supportive tax system. These reforms are expected to enhance the ease of doing business, promote investment, and foster long-term economic growth.

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Reference/Citation‍

Taxation in Tajikistan: Amendments in current legislation 

https://reanda.tj/the-tax-code-of-tajikistan-2025-tax-reforms-infographic/ 

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