News and Insights
09 February 2021
Major taxes payable by companies in Tajikistan include corporate income tax, simplified tax, VAT, social tax, excise tax, land tax, property tax, taxes on subsoil users, and sales tax on cotton fibre and aluminium.
The tax system applies to the customs territory of Tajikistan.
The calculation index (CI) is a reference for the purposes of calculating taxes, duties and other compulsory payments, fines, social benefits, as well as certain cost limits. The CI is amended through the law on the state budget. The CI rate for 2021 is TJS 60.
Read More
19 January 2021
Tajikistan has joined in the “Google tax” expansion across the post-Soviet countries.
Amendments to the Tax Code, which were signed to law last year on 17 December, Law No 1744, which make e-services subject to Tajikistan VAT, came into effect on 16 January 2021.
Read More
19 January 2021
Under the umbrella of Artyushenko & Partners (Kazakhstan real estate and construction boutique law firm), we have contributed, along with other peers, to the 2021 Construction Guide in Post-Soviet countries.
Download:
Read More
12 July 2020
This article provides an overview of the Tajikistan branch/representative office registration process, documents you may need and other issues that you need to consider when setting up a company in Tajikistan.
Read More
12 July 2020
Classification of security interests
Security interest in Tajik law (zalog) is an interest, which gives a creditor the right to satisfy its claims from the value of the secured property, in priority to other creditors of the debtor. Sometimes the law provides for other priority rules. As a general rule, it restricts debtor’s freedom to dispose of the property free from the interest. A secured creditor may satisfy its claims in priority to unsecured creditors. Some preferential claims rank ahead of secured interests.
Read More
