Tax and financial reporting deadlines in Tajikistan
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.
A missed filing deadline leads to liability, so it pays to keep the reporting calendar in view. The table below sets out the main deadlines for legal entities under the Tax Code and the Law on Accounting and Financial Reporting.
Key deadlines
| Return or payment | Deadline | Legal basis |
|---|---|---|
| Combined return for income tax and social tax on employee salaries | by the 15th of the month following the reporting month | Art. 241(1) TC |
| Current (advance) payments of corporate income tax | monthly, no later than the 15th of the following month | Art. 242(1) TC |
| Calculation of current corporate income tax payments | monthly (quarterly where Art. 242(1) and (2) apply), by the 15th of the following month | Art. 241(7) TC |
| VAT return and VAT payment | no later than the 15th of the month following the reporting period | Art. 272(1) TC |
| Simplified regime return and tax | quarterly, no later than the 15th of the month following the reporting period | Arts. 379 and 381 TC |
| Annual corporate income tax return and annual accounting reports, including the balance sheet | by 1 April of the following year | Art. 241(4) and (8) TC |
| Annual financial statements to founders and the state statistics authority | no later than 30 April of the following year | Art. 23(3) and (5), Accounting Law |
Monthly obligations
Most reporting is tied to the 15th day of the month. By this date the employer files the combined return for income tax and social tax on salaries (Article 241(1)), the VAT payer files the VAT return and pays the tax (Article 272(1)), and the corporate income tax payer makes its current payment (Article 242(1)).
Each current monthly payment for the 12-month period starting on 15 April may not be less than either of two amounts: one twelfth of the income tax for the previous calendar year, and 1% of gross income for the reporting month (Article 242(1)).
Annual reporting: 1 April and 30 April
The corporate income tax return, together with annual accounting reports including the balance sheet, is filed with the tax authority by 1 April of the following year (Article 241(4) and (8) of the Tax Code).
The Law on Accounting and Financial Reporting sets a separate deadline: annual financial statements are submitted no later than 30 April of the following year (Article 23(5)). They go to the founders in accordance with the constituent documents and to the state statistics authority at the place of registration (Article 23(3)). In practice it is easier to prepare annual reports by 1 April and meet both deadlines at once.
If a deadline cannot be met
The deadline for the corporate income tax return may be extended by two months if a taxpayer in good standing applies to the tax authority before the deadline and has paid the assessed tax in advance (Article 101(1)). The extension does not change the tax payment date or stop interest accruing on late payment (Article 101(2)).
If an error is found after filing, the taxpayer may submit an additional tax return showing the changes and the reasons for them (Article 107(3)).
Legal basis: Tax Code of the Republic of Tajikistan of 23 December 2021 No. 1844 (as amended by Law No. 2285 of 17 June 2026), Articles 101, 107, 241, 242, 272, 379 and 381.
Law of the Republic of Tajikistan No. 702 of 25 March 2011 on Accounting and Financial Reporting (as amended by Law No. 2138 of 2 January 2025), Article 23.
Provisions checked against the official Adlia legal database (mmih.tj) on 10 November 2026.
Questions and answers
When is the VAT return due in Tajikistan?
When is the combined payroll return due?
What is the deadline for the annual corporate income tax return?
How does the 30 April deadline differ from 1 April?
Can the annual return deadline be extended?
ROMB Accounting teamProvisions checked against the official Adlia legal database.This article is for information only and reflects the law as of the publication date. Before making decisions, check the current wording of the law or contact us for advice.