Tajikistan confirms final stage of VAT rate reduction from 14% to 13% on 1 January 2027 under existing Tax Code provisions
3 November 2026 update: Tajikistan’s scheduled reduction in its standard VAT rate from 14% to 13% will take effect on 1 January 2027.
The reduction is already legislated under Article 397(4) of the Tax Code and remains unchanged following amendments enacted in June 2026. Businesses should update their invoicing, accounting and VAT determination systems ahead of the new year.
New tax code reduces VAT to 14% from 15% in 2024; then further cut to 13% in 2027
In 2021, Tajik Finance Ministry passed a new Tax Code which will reduce the Value Added Tax rate by 5% in the following 3 steps:
- 1 January 2022: 18% to 15%
- 1 January 2024: 15% to 14%
- 1 January 2027: 14% to 13%
Higher VAT rate for cash-based transactions abandoned
To further encourage the adoption of electronic (and therefore traceable) transactions, the VAT rates on cash-based transactions were to rise. However, at Jan 2024, this plan has not been followed through.
The Tajik VAT registration threshold remains unchanged at TJS 1 million (approx €76,000. Or $90,000) per annum. Tajikistan VAT on digital services was introduced from 16 January 2021.
Nearby Uzbekistan VAT rate has been cut from 15% to 12% from 2023.
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