Tajikistan tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Tajikistan tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Sources last checked 10 November 2026. Figures last changed 10 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Tajikistan | 12%* | 15% | 12%* | 12%* | 15% | not computed |
* Provisional — not yet verified by the Sovereign engine. salary: from Trading Economics (citing mmk.tj), read 10 November 2026. dividends: from Chambers, read 10 November 2026. interest: from Tax Committee of Tajikistan, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Tajikistan profile carries an accepted source for it.
Reviewer's notes: what is still open on this profile
- Main-employment income has a distinct 12% treatment; other income and taxable gains can differ. Current official indexed consolidation includes June 2026 amendments and supports the 15% residual taxable-gains rate and employee social deduction. Full-document access and the monthly indicator deduction still require reconciliation. Property charges and foreign-source withholding/credits are unresolved.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
How complete is the Tajikistan tax profile?
Partly complete. The Tajikistan profile is under review: the engine computes only some parts, and a figure marked provisional on this page comes from a published summary, not from the engine. It is not a verified full calculation; the reviewer's notes under the rates table say what is still open.
What is the top income tax rate in Tajikistan?
Provisionally 12%: the top rate on a salary from a Trading Economics (citing mmk.tj) summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. Flat 12% on residents' employment income; Rivermate agrees. PwC page returned 404.
How are capital gains taxed in Tajikistan?
The top rate on a long-term capital gain is 15%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Tajikistan?
The top rate is 12% (provisional) on dividends and 12% (provisional) on interest. A provisional figure is from a Chambers summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 15%.
How is crypto taxed in Tajikistan?
Tajikistan taxes a gain on crypto assets as a capital gain. The Sovereign engine has not yet computed the top rate on a crypto gain for Tajikistan: the profile needs more facts or an accepted source before it states one. That is not a 0% rate.
Does Tajikistan tax foreign income?
Yes. Tajikistan taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Tajikistan have a wealth tax?
This is not verified as a general wealth tax. Tajikistan 2025 law imposes annual real-estate and land taxes on individual owners or users. Building tax uses physical area, property use, a calculation indicator and district coefficients; land rates are indexed and exemptions apply. The portfolio lacks those statutory valuation inputs and a full land classification. No national market-value proxy, payable amount or zero is certified.
Does Tajikistan have an exit tax for individuals?
This is not verified yet: we have not checked whether Tajikistan taxes unrealised gains when a resident leaves, so this page does not say that it does not.
When do you become tax resident in Tajikistan?
The Tajikistan day test (more than 182 days in 12 months beginning or ending in the calendar year): 183 days in a qualifying 12 months, with a foreign-official exclusion. The Tax Committee's pre-2022 instruction describes only periods ending in the year. The current code permits periods beginning or ending. Citizenship, official status, a permanent home abroad, part-year dates and treaties need review.
Residence decides whether Tajikistan taxes you on these rates. See the Tajikistan day-count test and count your own days.
Sources
The Tajikistan profile cites 6 sources for these rules, 6 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Tax Committee under the Government of Tajikistan — booklet 'Tax system of the Republic of Tajikistan' (July 2025) · official, retrieved 2026-11-10
- Tax Committee under the Government of Tajikistan — 'Current Tax System' table (2025) · official, retrieved 2026-11-10
- National Center of Legislation under the President of Tajikistan · official
- Tax Committee under the Government of Tajikistan · official
- Tajikistan Tax Committee — 2025 Tax Code, articles 342–354 · official, retrieved 2026-11-10
- Tajikistan Tax Committee — real-estate tax service · official, retrieved 2026-11-10
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Tajikistan with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Tajikistan side by side with other countries, see every country or try the live demo.
Other countries in South and Central Asia: Turkmenistan, Uzbekistan, Bangladesh, India, Kyrgyzstan, Kazakhstan.