Grant Thornton: Indirect Tax Tajikistan guide

The tax guide, published by Grant Thornton on 1 January 2025, provides an overview of the indirect tax system and rules for doing business in Tajikistan. According to the guide, Value Added Tax (VAT) is the principal indirect tax, levied on consumer expenditure and collected on business transactions and imports. The guide states the standard VAT rate is 14%, with a reduced rate of 7% for construction work, hospitality and public food services, and 5% for the sale of domestically produced agricultural products, processing of agricultural products, educational services, and medical services in sanatoriums and resorts. It notes a zero rate applies to the export of goods. The guide reports that from 1 January 2024 the VAT rate was reduced to 14%, with a further reduction to 13% scheduled from 1 January 2027. The VAT registration threshold is set at 1 million TJS (Tajik somoni); companies can register voluntarily subject to minimum requirements such as property assets and an operating licence. Non-established businesses face no registration limit and must register as soon as they begin conducting taxable transactions. The guide is presented as a business-oriented reference and covers standard VAT mechanics (registration, fiscal representation, returns, digital services) without policy commentary. Note: much of the source PDF’s tabular content is partially obscured by a website cookie overlay banner in the captured file; the figures above reflect the readable portions. Source cited: Grant Thornton, Indirect Tax — Tajikistan, 1 January 2025 (15 min read).