Tax law changes, accounting and reporting in the Republic of Tajikistan: concise, practical and with references to the law.
The Government has sent draft amendments to the Tax Code to parliament. We look at what would change for VAT payers, the simplified regime and foreign companies, and what businesses should do before the law is adopted.
From 1 January 2027 the standard VAT rate in Tajikistan falls from 14% to 13%. We look at the rule, transactions spanning the two years and other VAT changes of 2025 and 2026.
Who can use the simplified regime, which taxes it replaces, what rate applies and what to do when income exceeds 1 million somoni.
A summary table of key deadlines for companies: payroll taxes, corporate income tax, VAT, the simplified regime and annual reporting, with references to the law.
Who must keep accounts under Tajik law, when IFRS and IFRS for SMEs apply, how bookkeeping can be organised and where annual financial statements are filed.
