Employment Cost Calculator for Tajikistan
Calculate the total cost of employing someone in Tajikistan, including taxes, benefits, and our management fee.
Employer Tax Contributions
| Tax Type | Rate | Base |
|---|---|---|
| Social Tax (non-governmental) | 20% | Total payroll cost/gross salary |
| Social Tax (governmental) | 25% | Payroll |
| Corporate Income Tax | 13-23% | Company profits/net income (varies by activity) |
| Personal Income Tax (withheld) | Progressive (8-18% for residents, 20-25% for non-residents) | Employee's gross monthly income |
Filing & Compliance
- Monthly tax reports and payments (PIT and social contributions) are generally due by the 20th of the following month.
- Annual payroll and tax summaries are typically required.
- Employers must accurately calculate, withhold, and remit taxes and contributions.
In Tajikistan, employee tax deductions primarily involve personal income tax and social tax, impacting both residents and non-residents working in the country.
Personal Income Tax (PIT)
- Tax Rate: A flat rate of 15% applies to employment income.
- Deductions: While certain deductions might exist for residents, non-residents generally do not qualify for deductions under the 15% flat rate. More information would be needed to determine any specific deductions available for resident employees.
- Tax Return and Payment: Annual tax returns, including an income tax calculation, must be filed by April 1st of the following year. The tax payment is due by April 10th of the following year.
Social Tax
- Employee Contribution: Employees contribute 2% of their salary towards social tax.
- Employer Contribution: Employers contribute an additional 20% of the employee's salary towards social tax. This includes pension contributions.
Other Considerations
- Tax Identification Numbers: Individuals and legal entities require a Taxpayer Identification Number (TIN) for tax reporting and financial transactions. Enterprises and individual entrepreneurs also receive a single identification number (SIN) upon registration. You can obtain your TIN through the official online service of the Tax Committee under the Government of the Republic of Tajikistan.
- Individual Entrepreneurs: Individuals earning income regularly must register as individual entrepreneurs. They pay personal income tax at a flat rate of 15% without deductions.
- Value Added Tax (VAT): While VAT is applied to most goods and services at a rate of 14%, financial services related to credits, deposits, currency circulation, settlements, and other debt obligations are exempt.
- Additional Taxes: Depending on an individual's income sources and activities, other taxes like real estate tax, vehicle tax, and excise tax may also apply.
This information is current as of February 5, 2025, and might be subject to change due to legislative updates or adjustments in tax regulations. For more detailed information, please consult the official Tax Committee of the Republic of Tajikistan or a qualified tax advisor.
