Tj Vat Gst

---
name: tj-vat-gst
description: "Source-cited draft: vat / gst 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-vat-gst"
  jurisdiction: "TJ"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Tajikistan VAT / GST

## Value-added tax (VAT)

Tajikistan operates a VAT system under the Tax Code. The standard rate is set at 14% for the period 1 January 2024 to 31 December 2026, scheduled to fall to 13% from 1 January 2027. Exports of goods are generally zero-rated, and certain supplies are exempt.

- **Standard VAT rate (2024-2026)** — 14 percent  _(Tax Code of the Republic of Tajikistan (https://andoz.tj/docs/kodex/Kodex_14_05_2025_Nav_ENG_en.pdf))_
- **Scheduled standard rate from 2027** — 13 percent  _(Tax Code of the Republic of Tajikistan)_
- **Export of goods** — 0 percent (zero-rated (approx — confirm))  _(Tax Code of the Republic of Tajikistan)_
- **VAT registration threshold** — 1,000,000 TJS (of taxable turnover over any 12 consecutive calendar months)  _(Tax Code of the Republic of Tajikistan)_
- **Reverse charge on imported services** — Tax agent withholds VAT at source on payments to foreign suppliers at the standard rate (14%) percent  _(Tax Code of the Republic of Tajikistan)_
- **VAT return filing frequency** — Monthly (approx — confirm)  _(Tax Code of the Republic of Tajikistan)_
- **VAT return / payment deadline** — By the 15th day of the month following the reporting month (approx — confirm)  _(Tax Code of the Republic of Tajikistan)_
- **Input VAT recovery** — Registered VAT payers credit input VAT against output VAT on taxable supplies  _(Tax Code of the Republic of Tajikistan)_
- **Exempt supplies** — Certain financial, medical, educational and other listed supplies are exempt (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-vat-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/tj-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.