{"id":10285,"date":"2026-10-12T08:05:00","date_gmt":"2026-10-12T03:05:00","guid":{"rendered":"https:\/\/himoya.tj\/?p=10285"},"modified":"2026-10-12T12:02:38","modified_gmt":"2026-10-12T07:02:38","slug":"tax-code-amendments-tajikistan-status","status":"publish","type":"post","link":"https:\/\/himoya.tj\/en\/tax-code-amendments-tajikistan-status\/","title":{"rendered":"Tajikistan Tax Code Amendments 2027: What Changes for Businesses and How to Choose the Right Form When Registering a Company"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Over the past few weeks we have been asked the same question almost every day: \u00abSo, has the new Tax Code been adopted?\u00bb The short answer is no, not yet. But the bill is moving, and if you are planning to register a company in Tajikistan right now, I would not wait for it to be adopted. The decisions you make at registration (sole proprietor or LLC, which activities, which tax regime) will later be either expensive to fix or something you have to live with.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this article I have put together where the amendments stand, what matters most in them, and what follows for those who are just starting a business and for foreign companies entering Tajikistan.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Where the bill stands<\/h2>\n\n\n\n<ol class=\"wp-block-list\"><li><strong>On June 26, 2026<\/strong> The Government approved the draft amendments to the Tax Code and sent them to the Majlisi Namoyandagon (the lower house of Parliament).<\/li><li><strong>On October 5, 2026<\/strong>, According to media reports, the bill was considered by the Council of the Majlisi Namoyandagon. This is a preparatory stage, not adoption.<\/li><li>Next, the bill must be passed by the Majlisi Namoyandagon, approved by the Majlisi Milli and signed by the President.<\/li><\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">The effective date of the amendments has not been announced. Tax changes in Tajikistan often take effect from 1 January, but I would not name a specific date yet. The text may still change before adoption, so everything below refers to proposed rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There is one more date that many people overlook. Regardless of the amendments, <strong>the standard VAT rate drops from 14% to 13% on January 1, 2027<\/strong>. This is not part of the bill: it is already in the transitional provisions of the current Tax Code (Article 397, part 4). All calculations for 2027 should therefore use the 13% rate.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is proposed: the key points in one list<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">We have covered this in detail in <a href=\"https:\/\/himoya.tj\/en\/major-tax-changes-tajikistan-tax-code-amendments\/\">part one<\/a> (VAT, simplified regime rates, salaries, e-commerce) and <a href=\"https:\/\/himoya.tj\/en\/simplified-tax-system-tajikistan-7-million-somoni\/\">part two<\/a> (the 7 million somoni limit and activities excluded from the simplified regime). In short:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li><strong>The mandatory VAT registration threshold<\/strong> income rises from 1 to 3 million somoni over 12 months.<\/li><li><strong>The simplified regime rate becomes progressive:<\/strong> 6% up to 500,000 somoni, 4% from 500,000 to 2 million, 3% from 2 to 3 million.<\/li><li><strong>The simplified regime can be used up to 7 million somoni.<\/strong> Between 3 and 7 million, tax is calculated on income minus expenses, and VAT is paid at a reduced rate of 3% without the right to offset.<\/li><li><strong>The list of activities excluded from the simplified regime is expanded:<\/strong> construction, consulting, audit and marketing services, leasing, security services, pharmaceuticals, markets and large shopping centres, catering over 100 sq. m, as well as branches and representative offices of foreign companies. Under the bill, they become VAT payers from day one, regardless of income.<\/li><li><strong>E-commerce<\/strong> becomes a separate type of activity taxed at 3% of turnover.<\/li><li><strong>Official salaries<\/strong> must be at least 80% of the average for the industry and region in the previous quarter (except budget organisations).<\/li><li><strong>Foreign income of residents.<\/strong> As we read the bill, income earned abroad and declared will not be taxed in Tajikistan. We will confirm the exact scope once the final text is adopted.<\/li><li><strong>Cashless payments:<\/strong> the Government will be able to introduce additional tax deductions for those who pay by card or QR code.<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">If you are planning to register a business<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This is where the amendments hit hardest, and where mistakes are most common.<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li><strong>Activity first, legal form second.<\/strong> If you are opening, say, a marketing agency, a consultancy, a construction or a security company, the simplified regime will not be available to you under the bill. You need to plan on the general regime from the start: VAT at 13% (the rate from 2027) plus profit tax (18% for consulting, audit and marketing). A business plan built on \u00ab6% of turnover\u00bb simply will not add up.<\/li><li><strong>Sole proprietors in these sectors will be in an awkward position.<\/strong> Once the amendments take effect, a sole proprietor working in an excluded activity will have to move to an LLC and register for VAT. So if you are choosing between a sole proprietorship and an LLC and your sector is on the list in point 4, registering as a sole proprietor only to re-register six months later makes little sense in my view. It is simpler to open an LLC straight away.<\/li><li><strong>If your sector is not on the list<\/strong>, the amendments are more likely to work in your favour: the VAT threshold rises to 3 million and the simplified regime is available up to 7 million. Choosing the right activity codes at registration is still critical: one extra code can close the simplified regime to you.<\/li><li><strong>Online sellers<\/strong> should budget for 3% of turnover in advance and check that their activity is properly registered.<\/li><\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">We have described the process step by step in our guide <a href=\"https:\/\/himoya.tj\/en\/how-to-open-a-company-in-tajikistan\/\">How to Open a Company in Tajikistan<\/a>, and you can see what our company registration work includes on the <a href=\"https:\/\/himoya.tj\/en\/company-registration-in-tajikistan\/\">Company Registration in Tajikistan<\/a> page.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">If you are a foreign company<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For foreign businesses, the key question is: a branch or a subsidiary (LLC)?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under the bill, branches and representative offices of foreign companies lose access to the simplified regime and become VAT payers from day one. An LLC with foreign participation keeps access to the simplified regime up to 7 million somoni, provided its activity is not on the excluded list. All else being equal, the difference in tax burden can be substantial, so the form of presence should now be chosen with a calculator in hand, not out of habit or because \u00abthat is how we did it in a neighboring country\u00bb. We have written about the forms of presence for foreign companies in detail <a href=\"https:\/\/himoya.tj\/en\/legal-entities-tajikistan-forms-registration-foreign-companies\/\">here<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If your company already operates through a branch, it is worth calculating in advance whether moving the business into an LLC before the amendments take effect would be more efficient.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What existing businesses should do now<\/h2>\n\n\n\n<ol class=\"wp-block-list\"><li><strong>Check your activity against the list in point 4<\/strong> and calculate your burden under the general regime with VAT at 13%. It\u2019s better to find out now than from your first tax return.<\/li><li><strong>Income between 1 and 3 million somoni<\/strong> and your sector is not on the list? You may no longer need mandatory VAT registration. But do not deregister in advance: until the law takes effect, the current rules apply.<\/li><li><strong>VAT payers<\/strong> should already review prices in contracts that will be performed in 2027: if VAT is stated at 14%, the tax amount will change from 1 January.<\/li><li><strong>Check official salaries.<\/strong> If the amounts in employment contracts are below 80% of the industry average, payroll costs will rise. This is a reason to revise next year\u2019s budget, not to keep salaries \u00abin the shadows\u00bb.<\/li><li><strong>Include a tax clause in your 2027 contracts<\/strong>, that is, a condition for revising the price if taxes change. One line in a contract that can save both parties a lot of trouble later.<\/li><\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">As soon as the law is adopted, we will update this article and cover what our previous articles have not yet addressed: patents, certificates with special conditions, foreign suppliers of remote services and control through cash registers.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Questions and answers<\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1\"><strong class=\"schema-faq-question\">Have the amendments to the Tax Code of Tajikistan been adopted?<\/strong> <p class=\"schema-faq-answer\">No. As of October 2026, the bill is before the Majlisi Namoyandagon. The Government approved it on June 26, 2026; the effective date has not been announced.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-2\"><strong class=\"schema-faq-question\">What is the VAT rate in Tajikistan in 2027?<\/strong> <p class=\"schema-faq-answer\">13%. The 14% rate applies until December 31, 2026, and drops to 13% from January 1, 2027 under the transitional provisions of the current Tax Code (Article 397, part 4). This does not depend on the new bill.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-3\"><strong class=\"schema-faq-question\">What will the VAT registration threshold be in Tajikistan?<\/strong> <p class=\"schema-faq-answer\">Under the bill, 3 million somoni of income over 12 months instead of the current 1 million. For activities on the excluded list (consulting, marketing, construction, branches of foreign companies and others), VAT applies from day one.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-4\"><strong class=\"schema-faq-question\">Sole proprietor or LLC: which is better when registering a company in Tajikistan?<\/strong> <p class=\"schema-faq-answer\">It depends on the activity. If it is on the list excluded from the simplified regime, after the amendments a sole proprietor will have to move to an LLC with VAT, so it is more sensible to register an LLC from the start. If not, the simplified regime will be available to both up to 7 million somoni of income.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-5\"><strong class=\"schema-faq-question\">Should a foreign company operate in Tajikistan through a branch or an LLC?<\/strong> <p class=\"schema-faq-answer\">Under the bill, branches and representative offices of foreign companies cannot use the simplified regime and pay VAT from day one. An LLC with foreign participation can keep the simplified regime if its activity is not on the excluded list. The choice should be made after calculating the tax burden.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-6\"><strong class=\"schema-faq-question\">What simplified regime rates are proposed in Tajikistan?<\/strong> <p class=\"schema-faq-answer\">6% for income up to 500,000 somoni, 4% from 500,000 to 2 million, 3% from 2 to 3 million. Between 3 and 7 million, tax is calculated on income minus expenses, plus VAT at 3%.<\/p> <\/div> <\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Note: information on the bill is based on the draft text published in the Adliya legal database and on media reports of its consideration in Parliament. It is not yet law, and the wording may change before adoption.<\/em><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">Himoya registers and supports companies from Russia, China, Europe, the USA and the CIS in Tajikistan, and our practice is recommended by the international ranking Chambers and Partners. We will help you choose the form of presence and tax regime with the upcoming amendments in mind, register your LLC or branch, and then support your company on an ongoing subscription basis. We consult in English, Russian and Tajik. <a href=\"https:\/\/himoya.tj\/en\/contact-page\/\">Contact us<\/a> and we will calculate the tax burden for your type of activity before you register.<\/p>","protected":false},"excerpt":{"rendered":"<p>Tajikistan Tax Code amendments: VAT threshold of 3 million somoni, simplified regime up to 7 million, VAT at 13% from 2027. LLC, sole proprietor or branch: what to choose when registering a company.<\/p>","protected":false},"author":1,"featured_media":10339,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":true,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[399,183,396],"tags":[922,923,912,15,918,908,917,914,916,45,902],"class_list":["post-10285","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-english-news","category-biznes","category-nalogi","tag-doing-business-in-tajikistan","tag-foreign-investment","tag-himoya-law-firm","tag-law","tag-legislation","tag-tajikistan","tag-tax-code","tag-taxation","tag-vat","tag-nalogi","tag-registratsiya-kompanij"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tajikistan Tax Code Amendments 2027: VAT 13%, Simplified Regime, LLC | Himoya<\/title>\n<meta name=\"description\" content=\"Tajikistan Tax Code amendments: VAT threshold of 3 million somoni, simplified regime up to 7 million, VAT at 13% from 2027. 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If not, the simplified regime will be available to both up to 7 million somoni of income.","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/himoya.tj\/tax-code-amendments-tajikistan-status\/#faq-question-5","position":5,"url":"https:\/\/himoya.tj\/tax-code-amendments-tajikistan-status\/#faq-question-5","name":"Should a foreign company operate in Tajikistan through a branch or an LLC?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Under the bill, branches and representative offices of foreign companies cannot use the simplified regime and pay VAT from day one. An LLC with foreign participation can keep the simplified regime if its activity is not on the excluded list. The choice should be made after calculating the tax burden.","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/himoya.tj\/tax-code-amendments-tajikistan-status\/#faq-question-6","position":6,"url":"https:\/\/himoya.tj\/tax-code-amendments-tajikistan-status\/#faq-question-6","name":"What simplified regime rates are proposed in Tajikistan?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"6% on income up to 500,000 somoni, 4% from 500,000 to 2 million, 3% from 2 to 3 million. Between 3 and 7 million, tax is calculated on income minus expenses, plus VAT at 3%.","inLanguage":"en-US"},"inLanguage":"en-US"}]}},"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/himoya.tj\/wp-content\/uploads\/2026\/10\/popravki-nk-tadzhikistana-2027.jpg?fit=1200%2C630&ssl=1","_links":{"self":[{"href":"https:\/\/himoya.tj\/en\/wp-json\/wp\/v2\/posts\/10285","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/himoya.tj\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/himoya.tj\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/himoya.tj\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/himoya.tj\/en\/wp-json\/wp\/v2\/comments?post=10285"}],"version-history":[{"count":2,"href":"https:\/\/himoya.tj\/en\/wp-json\/wp\/v2\/posts\/10285\/revisions"}],"predecessor-version":[{"id":10344,"href":"https:\/\/himoya.tj\/en\/wp-json\/wp\/v2\/posts\/10285\/revisions\/10344"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/himoya.tj\/en\/wp-json\/wp\/v2\/media\/10339"}],"wp:attachment":[{"href":"https:\/\/himoya.tj\/en\/wp-json\/wp\/v2\/media?parent=10285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/himoya.tj\/en\/wp-json\/wp\/v2\/categories?post=10285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/himoya.tj\/en\/wp-json\/wp\/v2\/tags?post=10285"}],"curies":[{"name":"well played","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}