Summary
- Tajikistan has adopted a separate framework for foreign persons supplying remote (digital) services, with Tajik corporate recipients acting as tax agents to withhold income tax on the value of the services less VAT.
- For VAT, the time of supply for remote services provided by foreign persons is the date on which the Tajik recipient makes payment; foreign suppliers to individuals must also register electronically for income tax purposes.
- A separate e-commerce regime (3% income tax on gross e-commerce income) is introduced, alongside the option for foreign suppliers to appoint a Tajik representative; adopted by Government Resolution No. 441 of 26 June 2026.
Extended article
Tajikistan’s government has proposed a dedicated tax framework for foreign persons supplying remote (digital) services to customers in Tajikistan. The income of foreign persons from remote services provided to individuals will be treated as Tajik-source income. Tajik corporate taxpayers (including permanent establishments of non-residents) receiving remote foreign services will act as tax agents responsible for withholding income tax, with the corporate income tax base being the value of the remote services less VAT. Remote services cover those referred to in Parts 6–8 of article 279 of the Tax Code, plus any other services that do not constitute a supply of goods.
For VAT, the time of supply for remote services provided by foreign persons is deemed to be the date on which payment is made by the Tajik recipient. Foreign suppliers of remote services to individuals will have to register electronically with the Tajik tax authorities for income tax purposes (currently the obligation applies only for VAT), and may either appoint a representative in Tajikistan – mirroring the VAT procedure – or comply directly with their income-tax reporting and payment obligations.
The draft also introduces a separate regime for e-commerce activities carried out through a domain name or IP address registered in Tajikistan, including operators of trading platforms, applying a 3% income tax rate on gross e-commerce income. The draft law was adopted by Government Resolution No. 441 on 26 June 2026.
Sources: Grant Thornton – Indirect tax: Tajikistan; Kintsugi – Tajikistan VAT guide 2026.
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