Tajikistan has introduced a number of tax changes from 1 January 2022 as provided under a new Tax Code. Key changes include:

• The income tax rate for resident individuals is reduced from 13% to 12%
• The income tax rate for non-resident individuals is reduced from 25% to 20%
• Corporate income tax rates are set as follows:
  • 13% for companies producing goods;
  • 20% for financial institutions and mobile…