Tajikistan has introduced a number of tax changes from 1 January 2022 as provided under a new Tax Code. Key changes include:
- The income tax rate for resident individuals is reduced from 13% to 12%
- The income tax rate for non-resident individuals is reduced from 25% to 20%
- Corporate income tax rates are set as follows:
- 13% for companies producing goods;
- 20% for financial institutions and mobile companies; and
- 18% for extraction and processing of natural resources and other activities;
- The s…