Tajikistan is a member of the WTO. Tajikistan’s official trade regime has relatively liberal tariff rates that range between zero and fifteen percent, with the overall trade-weighted import tariff averaging out to around seven percent. In practice a foreign company must deal with a bureaucratic system which may require additional resources for legal support.  The Tajik Customs Code generally complies with WTO requirements on evaluation and rates, and within the Agreement on Rules of Goods Transit.  The main deviation involves the evaluation method used by Tajikistan on goods for customs purposes.

Amendments to the Tax Code of Tajikistan which involve the taxation of electronic services of foreign companies entered into force in early 2021.  According to the Tax Committee, as of August 1, 2022, 23 foreign companies providing electronic services are registered with the country’s tax system.  

Electronic services include the sale of electronic books and other electronic media files (digital content), transfer of rights to use programs, advertising, website support, storage and processing of information, statistics, hosting, access to search engines, and similar e-products and services.  According to the 2022 Tax Code of Tajikistan, the standard VAT rate for foreign companies that directly or indirectly (through their agents) provided online services to individuals is 15 percent. 

To look up duties and tariffs use, use the Customs Info Database tariff look-up tool, available on trade.gov (free registration required), to estimate duties and taxes.