Tax Exemptions

In addition to an advantageous geographical location, tax and customs privileges granted to FEZ entities are also an attractive investment factor.

ON THE TERRITORY OF THE FEZ OF THE REPUBLIC OF TAJIKISTAN, ENTREPRENEURIAL ACTIVITY OF THE FEZ SUBJECTS, INDEPENDENT OF THE FORMS OF OWNERSHIP, IS FREE FROM THE PAYMENT OF ALL TYPES OF TAXES PROVIDED BY THE TAX CODE OF THE REPUBLIC OF TAJIKISTAN.

The subjects of FEZ serve as tax agents for withholding and paying social tax and personal income tax to the budget for employees of FEZ subjects who are taxpayers of Tajikistan.

The profit received by foreign investors and the wages of foreign workers received in foreign currency can be transported unimpeded by them abroad and when taxed abroad they are not taxed.

Taxes in the Republic of Tajikistan	Taxes in the territory of FEZ

Income tax	Income tax *
Income Tax	Social Tax **
Value Added Tax (VAT)
Excise tax
Social tax
Tax on the use of natural resources
Tax from road users
Sales tax for cotton and primary aluminum
Vehicle tax
Property tax