Question 1

What is the standard Value Added Tax (НДС / NDS) rate in Tajikistan?

Accepted Answer

Under the new Tax Code edition, the standard VAT rate is 14% on domestic sales of goods, works, and commercial services (with a statutory schedule reducing toward 13%).

Question 2

What is the statutory threshold for mandatory VAT registration in Tajikistan?

Accepted Answer

Any legal entity or individual entrepreneur whose gross sales exceed 1,000,000 TJS in any 12-month period must register as a VAT payer.

Question 3

What supplies qualify for zero-rate (0%) VAT?

Accepted Answer

Exports of goods outside Tajikistan, international passenger and cargo transport services, and supplies for foreign diplomatic missions are taxed at 0% VAT.

Question 4

How is VAT settled using electronic tax invoices (Электронные счет-фактуры)?

Accepted Answer

VAT payers generate electronic VAT invoices through the Tax Committee portal; input VAT can only be credited if verified by valid electronic invoices from registered suppliers.

Question 5

When must monthly VAT declarations be filed with the Tax Committee?

Accepted Answer

VAT returns must be filed and net VAT paid on or before the 15th of the month following the tax period.

Tajikistan Value Added Tax (ААҲ / НДС - 14%) Calculator

Parameters & Inputs

Statutory Calculation Breakdown

About This Tajikistan 🇹🇯 Statutory Calculator

📊 Ҷадвали муқоисавии қонунии Тоҷикистон (Кумитаи андоз ва Ҳифзи иҷтимоӣ)

Engr. Muhammad Shahzad