residents
Building the future of Tajikistan through innovation and technology
Advantages and Benefits for IT-Park Dushanbe Residents
Tax Benefits:
- According to the Tax Code of the Republic of Tajikistan, IT-Park residents are exempt from all types of taxes except for personal income tax (6%) and social tax (1%). This allows companies to significantly reduce their tax burden and optimize expenses.
Customs Privileges:
- The import of innovative equipment used by companies within IT-Park is exempt from VAT and customs duties. This reduces costs and simplifies the process of equipping high-tech projects.
Investment Support:
- Various events and initiatives are organized to attract investments for residents. The park actively assists companies in finding and securing investors to implement innovative technology projects.
Specialization and Focus:
- Only residents whose activities align with one of the 22 designated fields can operate within IT-Park. This ensures a strong focus on priority areas of innovation and the development of the digital economy.
Conditions for Working with Digital Assets:
- Residents are provided with special conditions for conducting business in blockchain and digital asset-related fields. Companies are granted rights to create and exchange digital assets.
Simplified Equipment Import:
- Resident companies can import equipment for their own needs without paying customs duties, making business operations more cost-effective and accessible.
*These measures create a favorable environment for the growth of innovative companies, fostering the development of Tajikistan’s technological ecosystem.
| Tax Types | For entities registered in the Software Products and Information Technology Park in Dushanbe | For Other Entities |
|---|---|---|
| Income Tax (on Legal Entities) | Exempt from tax | Depending on the type of activity 13%, 18%, 20% |
| Personal Income Tax (for employees of IT Park residents) | 50% of the tax rate specified in the Tax Code of the Republic of Tajikistan for other entities | 12% from primary employment 15% from secondary employment 20% from non-resident individuals |
| Social Tax (from resident individuals insured by IT Park residents) | 50% of the tax rate specified in the Tax Code of the Republic of Tajikistan for other entities | 1% for budgetary institutions 2% for other organizations |
| Social Tax (for insurers) | Exempt from tax | 25% for budgetary institutions 20% for other organizations |
| VAT | Exempt from tax
(for the import of innovative and technological equipment by entities engaged in innovation and technology activities, provided that the equipment is used directly for the entity’s own needs) | 14% (standard rate) |
| Dividend Tax | Exempt from tax | 12% |
| Local Taxes | Exempt from tax | Paid in accordance with the Tax Code of the Republic of Tajikistan |
