Tm Income Tax

---
name: tm-income-tax
description: "Source-cited draft: personal income tax for Turkmenistan (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/tm-income-tax"
  jurisdiction: "TM"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Turkmenistan Personal Income Tax

## Personal income tax rates and residence

- **Personal income tax rate — residents** — 10% (flat) percent  _([Tax Code of Turkmenistan](https://gsl.org/en/taxes/turkmenistan/))_
- **Personal income tax rate — non-residents** — 10% on Turkmenistan-source income percent ((approx — confirm))  _(Tax Code of Turkmenistan)_
- **Tax bands** — None — Turkmenistan applies a single flat rate, not progressive brackets  _(Tax Code of Turkmenistan)_
- **Standard monthly personal deduction** — 1,280 TMT per month, deducted before applying the 10% rate TMT ((approx — confirm current amount))  _([Tax Code of Turkmenistan](https://rivermate.com/guides/turkmenistan/taxes))_
- **Income within scope** — Employment income, business and professional income, interest, royalties, real-estate income, and capital gains  _([Tax Code of Turkmenistan](https://gsl.org/en/taxes/turkmenistan/))_
- **Capital gains (individuals)** — Taxed at the ordinary 10% personal income tax rate percent ((approx — confirm))  _(Tax Code of Turkmenistan)_
- **Residence test** — An individual is generally treated as resident if present in Turkmenistan for 183 days or more in the tax year ((approx — confirm))  _(Tax Code of Turkmenistan)_
- **Collection on employment income** — Employer withholds the 10% PIT at source from salary (PAYE-equivalent)  _([Tax Code of Turkmenistan](https://rivermate.com/guides/turkmenistan/taxes))_
- **Annual individual declaration deadline** — Generally by 31 March following the tax year (where a return is required) ((approx — confirm))  _([Tax Code of Turkmenistan](https://rivermate.com/guides/turkmenistan/taxes))_
- **Monthly withholding remittance** — Withheld PIT is typically remitted monthly, by a set date of the month following the payroll period ((approx — confirm exact day))  _([Tax Code of Turkmenistan](https://rivermate.com/guides/turkmenistan/taxes))_

## 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 `tm-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/tm-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.