Because freelancers are not Solar Staff's employees and we don't pay taxes on their payouts, they must declare any income received via Solar Staff by themselves.
To carry on tax accounting in the Republic of Tajikistan for your Solar Staff income, you need to:
Be a tax resident
Have a taxpayer identification number (TIN)
Determine the applicable tax obligations
Tax residence
Tajikistan taxes its residents on their worldwide income, while non-residents are taxed on their Tajikistan-source income only.
Persons satisfying one of the following conditions may be considered tax residents in Tajikistan according to the national laws:
Citizens of Tajikistan
Foreigners present in Tajikistan for more than 182 days in a consecutive 12-month period
Tajikistan has double taxation treaties with a number of countries (full list), the provisions of which may override the applicable tax residence rules and other provisions of national legislation.
Taxpayer ID number
The taxpayer identification number (TIN) is a mandatory number for individuals and legal entities required for tax reporting, financial transactions and other purposes. It consists of 9 digits and is assigned once (cannot be modified). Taxpayers can find out their TIN via the official online service of the Tax Committee under the Government of the Republic of Tajikistan.
The single identification number (SIN) is a unique tax identifier assigned to enterprises and individual entrepreneurs upon registration.
Taxes and contributions payable by freelancers
Tax liabilities depend on the chosen tax status and/or eligibility for certain criteria. Tajikistan has two tax status options for Solar Staff users to choose from:
Individual (шахсони воқеӣ)
Individual entrepreneur (cоҳибкорони инфиродӣ)
IMPORTANT! Solar Staff does not have the option to choose a tax status for freelancers based in Tajikistan, but you can fill in your taxpayer ID in your account.
Read on for more details.
Individual
The status of an individual (шахсони воқеӣ) does not require special registration and can only be applied in case of receiving one-time income. When receiving income on a regular basis, you must register as an individual entrepreneur.
This status carries the obligation to pay the following taxes:
Personal income tax (андози даромад). This tax is payable at a rate of 15% with no option to claim deductions.
Tax returns in the form of an Income Tax Calculation must be filed annually before April 1 of the year following the reporting year either in person or online via the taxpayer's account (click here to create an online account).
The tax due is required to be paid before April 10 of the year following the reporting year (either in person or online).
Individual entrepreneur
An individual entrepreneur (cоҳибкорони инфиродӣ) is an individual who engages in entrepreneurial activities without registering as a legal entity.
One can register as an individual entrepreneur by filing the respective application and paying the registration fee to the local tax authority either personally at the place of business or online through a single-window service.
The following documents must be submitted along with the application:
A copy of the individual's ID document (passport)
Two photos sized 4x6 cm
For foreign individuals: a copy of the document authorizing them to stay in the Republic of Tajikistan (visa, registration card, residence permit)
For individual entrepreneurs applying the patent tax regime: a receipt confirming the advance payment of the patent cost for the upcoming month
To learn more about the registration process and key requirements, see the Law on State Registration of Legal Entities and Individual Entrepreneurs.
If someone engages in entrepreneurial activities without a valid state registration, their income for the relevant period is subject to taxation at double the rates established for such activities. For more information, see the rules governing the taxation of individual entrepreneurs' activities.
Individual entrepreneurs can use one of the following tax regimes:
Read on for more details about tax regimes and obligations.
Patent regime
The patent regime is a tax regime that imposes a fixed amount of tax regardless of the income earned in the tax period. The cost of the patent covers income tax and social tax. It is established annually for a period starting April 1 and is adjusted to account for inflation.
Patent holders are required to make advance payments towards the cost of the patent for every next calendar month, taking into account regional coefficients. For more details, see Appendix°1 to the Rules for the Taxation of Individual Entrepreneurs. For regional coefficients, see Appendix°2 to the Rules.
Eligibility limitations:
Applicable only to specific types of activities (Appendix 1 to the Rules)
The business must operate without employees
No foreign economic activity
Total income not exceeding 200,000 Tajikistani Somoni (TJS) in a calendar year
IMPORTANT! Freelancers earning income via Solar Staff are not eligible to apply the patent regime due to the limitations associated with the types of eligible activities and Solar Staff's jurisdiction.
Regime based on a certificate with special conditions
The regime based on a certificate with special conditions is another tax regime that involves a fixed amount of tax regardless of the income earned in the tax period. The single payment covers income tax and social tax. Unlike the patent regime, this regime permits income from foreign economic activity.
Certificate holders are required to make advance payment towards the cost of the certificate based on the type of activity, taking into account regional coefficients. For more details, see Appendix°5 to the Rules for the Taxation of Individual Entrepreneurs. For regional coefficients, see Appendix°2 to the Rules. Foreign citizens, stateless individuals (excluding refugees), and entrepreneurs operating in wholesale markets may obtain a certificate with special conditions at double the regular rate.
Eligibility limitations:
Limited to specific types of activities (Appendix 5 to the Rules)
Maximum two employees
Total income not exceeding TJS 500,000 in a calendar year
Activities without a certain place of trade and/or online activities require other tax regimes
IMPORTANT! Freelancers earning income via Solar Staff are not eligible to apply this tax regime since the provision of services online is not an eligible type of activity under a certificate with special conditions.
Certificate-based regime
The regime based on a certificate of registration applied by individual entrepreneurs is a structured legal and organizational form that entails specific financial reporting and accounting requirements. There are two taxation options available to individual entrepreneurs using a certificate:
Read on for more details about the tax regimes and obligations.
Simplified taxation
The simplified taxation regime for small businesses is a special taxation regime involving a simplified way of paying income tax. For more information on eligibility requirements, see Section 5 of the Guide to Calculating and Paying Taxes under the Simplified Tax Regime.
Eligibility limitations:
Applicable to small businesses with an annual income not exceeding TJS 1 million; the general tax regime applies if income exceeds this threshold
Not applicable to certain types of activities (Clause 45 of the Rules)
Excludes a specific category of taxpayers as outlined in Clause 8 of the Guide to Calculating and Paying Taxes under the Simplified Tax Regime
Deductions. Individual entrepreneurs may voluntarily choose to calculate and pay taxes under the simplified tax regime based on either gross income or income less deductible business expenses supported by documentary evidence (to learn more, see Clause 14 of the Guide).
Obligations. Under this regime, individual entrepreneurs may apply simplified methods of accounting and financial reporting and are required to file semi-annual reconciliation statements to the tax authorities in both hard copy and electronic form.
When applying this regime, the following taxes are payable:
Single tax (андози ягона). This tax is payable at the following rates:
On income without deductions (using cash method) – 6%
On income less deductible expenses – 18%
Tax returns and tax payments are due on a quarterly basis no later than the 15th day of the month following the tax period, using the following forms (to learn more, see Section 8 of the Guide):
Income without deduction of expenses: Simplified Tax Return (Calculation) for Taxpayers Using the Cash Method
Income less deductible expenses (goods manufacturing): Simplified Tax Return (Calculation) for Producers of Goods Paying Tax on Income Less Expenses
Income less deductible expenses (work performance, services provision): Simplified Tax Return (Calculation of Taxes) on Income Less Expenses from Other Types of Activities (Non-Manufacturing Activities)
Social tax (андози иҷтимоӣ). This tax is payable at the rate of 1% of gross income and requires the filing of relevant tax returns (learn more).
Individual entrepreneurs are required to file quarterly social tax returns (learn more) no later than the 15th day of the month following the reporting quarter. The social tax due is required to be paid by the same deadline.
General taxation
The general tax regime does not impose restrictions on engaging in international trade, hiring personnel, or the amount of income. The application of this regime is voluntary, except when the gross income for 12 consecutive months exceeds TJS 1 million, in which case the taxpayer must switch to the general taxation regime by filing a relevant application to the tax authorities within no more than 10 calendar days.
Obligations. Under this regime, individual entrepreneurs are required to file quarterly reconciliation statements to the tax authorities in both hard copy and electronic form.
When applying this regime, the following taxes and contributions are payable:
Income tax (идози даромад). This tax is payable at the following rates:
Goods manufacturing – 13% (from January 1, 2026 – 18%)
Activities of credit and financial institutions and mobile operators – 20%
Natural resources mining and processing, as well as other types of activities – 18%
All confirmed and actually incurred expenses directly related to business activities are eligible for deduction (see Sections 12–25 of the Guide to Paying and Calculating Income Tax for a full list of deductible expenses, as well as tax return and calculation forms).
Tax returns in the form of an Income Tax Calculation must be filed annually, no later than April 1 of the year following the reporting year.
The tax is to be paid through monthly installments made no later than the 15th day of the month following the reporting month. Each monthly installment towards the 12-month period commencing April 15 must not be less than either of the following amounts:
1/12 of the amount of income tax for the previous calendar year
1% of the gross income for the reporting month
If the income for the first quarter of the current year is less than 50% of the income for the same quarter of the previous year, the taxpayer may submit monthly returns to the tax authorities and calculate and make monthly tax payments based on the tax amount from the previous quarter's return, dividing it by 3, but the resulting amount must be at least 1% of the total income for the reporting month. The aforementioned payments shall be credited towards the total tax amount payable for the calendar year. The final tax for the year is to be calculated before April 10 of the year following the reporting year. Any amounts paid in excess of the tax liabilities for the year are either credited towards other tax liabilities or refunded.
Value-added tax/ VAT (андоз аз арзиши иловашуда / ААИ) is an indirect tax payable subject to exceeding the gross income of TJS 1 million over 12 consecutive months. The VAT rate is 15% (as of January 1, 2024 – 14%; as of January 1, 2027 – 13%), unless otherwise specified by law. This tax is payable on income derived from the performance of work / provision of services in the Republic of Tajikistan. According to Clause 74 of the Guide to Calculating and Paying Value Added Tax, works or services are considered to be performed/rendered in the Republic of Tajikistan if the place of business where these services or works were performed/rendered is located in the Republic of Tajikistan. Therefore, the income earned through services provision via Solar Staff is subject to VAT. Learn more about VAT
Tax obligations. Persons registered as VAT payers and not included in the list of irresponsible taxpayers (Андозсупорандагони бемасъулият) are required to issue and keep record of electronic VAT invoices as of the dates of taxable transactions. Hard copies or electronic copies of VAT invoices are to be annexed to the VAT return (for VAT offset/deduction) or uploaded to the taxpayer's account in the form of registers of accepted and issued VAT invoices.
Value-added tax returns are submitted monthly no later than the 15th day of the month following the reporting period. The VAT due is required to be paid by the same deadline.
Social tax (андози иҷтимоӣ) is paid similarly to that payable under the simplified tax regime for small businesses.
Additional information
Tax Committee under the Government of the Republic of Tajikistan (Кумитаи андози назди Ҳукумати Ҷумҳурии Тоҷикистон)
Unified State Register of Taxpayers (Феҳристи ягонаи давлатӣ андозсупорандагон)
Tax Code of the Republic of Tajikistan (Кодекси андози Ҷумҳурии Тоҷикистон)
Tax calculator (Ҳисобкунаки андоз)
Income received through Solar Staff is declared using certificates and invoices, and in accordance with the offer agreement.
If you have any questions, get in touch via the chat in your Solar Staff account or email us at [email protected].