Tj Corporate Income Tax

---
name: tj-corporate-income-tax
description: "Source-cited draft: corporate income tax for Tajikistan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/tj-corporate-income-tax"
  jurisdiction: "TJ"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Tajikistan Corporate Income Tax

## Corporate income tax rates and base

The Tax Code applies differentiated corporate (profit) tax rates depending on the activity. A reduced 13% rate applies to production-of-goods activities; an 18% rate applies to extraction/processing of natural resources and other activities. Final dividend, interest and royalty payments to non-residents are subject to withholding at source.

- **Standard corporate income tax rate** — 18 percent  _([Tax Code of the Republic of Tajikistan](https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates))_
- **Reduced rate for production of goods** — 13 percent  _(Tax Code of the Republic of Tajikistan)_
- **Rate for extraction/processing of natural resources** — 18 percent  _(Tax Code of the Republic of Tajikistan)_
- **Tax base** — Gross income less deductible expenses (profit) for the tax year  _(Tax Code of the Republic of Tajikistan)_
- **Resident company tax base** — Worldwide profit  _(Tax Code of the Republic of Tajikistan)_
- **Withholding tax on dividends to non-residents** — 12 percent (final, on gross, unless reduced by a tax treaty; (approx — confirm))  _(Tax Code of the Republic of Tajikistan)_
- **Withholding tax on interest to non-residents** — 12 percent (final, on gross, unless reduced by a tax treaty; (approx — confirm))  _(Tax Code of the Republic of Tajikistan)_
- **Withholding tax on royalties to non-residents** — 15 percent (final, on gross, unless reduced by a tax treaty; (approx — confirm))  _(Tax Code of the Republic of Tajikistan)_
- **Tax treaty relief** — Reduced treaty WHT rates available on request where a double tax treaty applies  _(Tax Code of the Republic of Tajikistan)_
- **Annual return filing deadline** — By 1 April of the year following the tax year  _([Tax Code of the Republic of Tajikistan](https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-due-dates))_
- **Final tax payment deadline** — By 10 April of the year following the tax year ((approx — confirm))  _(Tax Code of the Republic of Tajikistan)_
- **Advance / current corporate tax payments** — Monthly current (advance) profit tax payments are required during the year ((approx — confirm))  _(Tax Code of the Republic of Tajikistan)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `tj-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/tj-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.