Tm Vat Gst

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

# Turkmenistan VAT / GST

## Turkmenistan VAT / GST

## Value-added tax (VAT)

Turkmenistan levies VAT under the Tax Code of Turkmenistan at a standard rate of 15%, with a 0% rate for qualifying exports and international transport. VAT is administered and remitted to the State Tax Service.

- **Standard VAT rate** — 15 percent  _([Tax Code of Turkmenistan](https://gsl.org/en/taxes/turkmenistan/))_
- **Zero rate (0%)** — 0 percent (Exported goods (other than oil and gas) and international transportation services)  _([Tax Code of Turkmenistan](https://gsl.org/en/taxes/turkmenistan/))_
- **Oil and gas exports** — Excluded from the export zero rate (special treatment for hydrocarbons)  _([Tax Code of Turkmenistan](https://gsl.org/en/taxes/turkmenistan/))_
- **Taxable transactions** — Supply of goods and services within Turkmenistan and the import of goods  _(Tax Code of Turkmenistan)_
- **VAT registration threshold** — Registration obligations apply to taxpayers carrying out taxable supplies; a precise turnover threshold must be confirmed against the Tax Code ((approx — confirm threshold))  _(Tax Code of Turkmenistan)_
- **Exempt supplies** — Certain financial, educational, medical and other socially-oriented supplies are exempt ((approx — confirm list))  _(Tax Code of Turkmenistan)_
- **VAT filing/payment frequency** — Monthly VAT returns and payment, due in the month following the reporting period ((approx — confirm exact day))  _(Tax Code of Turkmenistan)_
- **Reverse charge on imported services** — VAT on services supplied by non-residents is generally accounted for by the Turkmen recipient under a reverse-charge / withholding mechanism ((approx — confirm))  _(Tax Code of Turkmenistan)_
- **Input VAT recovery** — Registered taxpayers may offset input VAT on business purchases against output VAT  _(Tax Code of Turkmenistan)_

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