Tajikistan Proposes to Triple Its VAT Registration Threshold to TJS 3 Million

Summary 

• A draft law would raise Tajikistan’s VAT registration threshold from TJS 1 million to TJS 3 million, easing the compliance burden for smaller resident businesses. 

• Accompanying VAT measures include a new exemption for certain tourism-related supplies, electronic confirmation of exports, expanded documentation requirements, and replacement of the term “electronic services” with “remote service”. 

• Non-VAT changes include a 20% CIT rate on natural-resource extraction and processing, a dividend-rate cut from 12% to 10%, and reform of the simplified and patent regimes; adopted by Government Resolution No. 441 of 26 June 2026. 

Extended article 

Tajikistan’s government has submitted a draft law proposing to raise the VAT registration threshold from TJS 1 million to TJS 3 million, significantly narrowing the pool of resident businesses required to register and charge VAT. The reform sits within a broader package of VAT and income-tax measures. 

Other proposed VAT changes include introducing a VAT exemption for certain tourism-related supplies, enabling electronic confirmation of exports, expanding VAT documentation requirements, revising VAT rules for taxpayers under special regimes, and aligning VAT terminology with the new remote-services rules – replacing “electronic services” with “remote service”. These align with the parallel framework for foreign suppliers of remote digital services. 

On direct tax, income from the extraction and processing of natural resources (and from producing related goods such as cement and antimony) would be taxed at 20% corporate income tax instead of 18%; repatriated foreign income reported by a Tajik-resident individual would not be taxed in Tajikistan; and the dividend rate for resident individuals would fall from 12% to 10%. The draft also reforms the patent, special-certificate and simplified regimes. It was adopted by Government Resolution No. 441 on 26 June 2026. 

Sources: Kintsugi – VAT registration triggers and thresholds in Tajikistan; Grant Thornton – Indirect tax: Tajikistan. 

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