The tax and customs preferences, which are provided to the FEZ subjects, are the other attractive investment factor in addition to geographical location.
Profit received by foreign investors and the salaries of foreign employees given in foreign currency can be transferred without difficulties abroad and will not be taxed during transfer.
ENTREPRENEURSHIP ACTIVITY OF FEZ SUBJECTS REGARDLESS THE TYPE OF OWNERSHIP IS EXEMPT FROM ALL TAXES, PROVIDED IN THE TAX CODE OF TAJIKISTAN, ON FEZ TERRITORY.
FEZ subjects are the tax agents in withholding and payment of social tax and tax on income for the employees of FEZ subjects, that are taxpayers.
Profit received by the foreign investors and salary of foreign employees given in foreign currency can be transferred without difficulties to abroad and while transferring will not be not taxed.
Taxes in the Republic of Tajikistan | Taxes FEZ |
Income tax
|
Income tax* |
Profit tax
|
Social security tax** |
Value added tax
|
|
Excise
|
|
Social security tax
|
|
Natural resources tax
|
|
Road users tax
|
|
Sales tax on cotton and primary aluminum
|
|
Vehicles tax
|
|
Property tax
|
*Income tax (from 8 to 13%) withheld from employee salary
** Social tax (25%) from payroll budget