Known for its breathtaking mountain landscapes, deep-rooted traditions, and warm hospitality, Tajikistan is an intriguing destination for expats, entrepreneurs, and development workers alike.
In this guide, we’ll walk you through everything you need to know about relocating to Tajikistan from a personal tax perspective, including tax residency, income tax, special tax regimes and tax return obligations.
TaxPilot recommend that you organize your affairs in good time to get ahead and make the most of favorable tax treatment while making sure you’re meeting your tax return obligations.
Tajikistan follows a citizenship taxation model. If you are a citizen, you will pay tax on worldwide incomes, irrespective of your resident status.
if you spend more than 182 days in Tajikistan during any 12 month period.
if you are a citizen of Tajikistan.
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Providing that your self-employment income is less than $95,000, your self-employment income will be subject to a flat tax rate of 6%. Tajikistan can be a very tax efficient place to live in and as such, Global Tax Consulting recommends seeking personalized tax planning advice to take advantage of the special tax regime.
6% levied on self-employment income up to 95,000 USD.
Tax on property and share sales
Tax on value of owned assets
Tax on assets passed to heirs
Tax to contribute to state welfare
If you receive incomes overseas while you are living in Tajikistan, you may find the source country, as a starting point, continues to tax the income which may cause double taxation unless you are using special tax regime.
Double taxation agreements can be used to mitigate double taxation and receive tax free income. As such, the more double taxation agreements a country has, the better, as agreements will ensure you’re not taxed twice and even better, ensure your income is tax free.
At present, Tajikistan has 35 double taxation agreements signed.
