Taxable income (per month)

1. does not exceed the amount of the personal deduction - not subject to income tax;

2. over the amount of personal deduction up to 140 somoni - 8 percent of the amount of taxable income in excess of the personal deduction;

3. over 140 somoni - the amount of tax in line 2 plus 13 percent of the amount of taxable income exceeding 140 somoni.

1. Motorcycles and scooters 2.5
2. Passenger cars - up to 250 horsepower 7.5
3. Passenger cars - over 250 to 300 horsepower 10
4. Passenger cars - over 300 to 350 horsepower 12
5. Passenger cars - over 350 horsepower 15
6. Buses (up to 12 seats) 7.5
7. Buses (13-30 seats) 8.5
8. Buses (over 30 seats) 9.5
9. Trucks and other vehicles with a carrying capacity of up to 10 tons 11
10. Trucks (carrying capacity from 10 to 20 tons) 12.5
11. Trucks (carrying capacity from 20 to 40 tons) 13.5
12. Trucks (with a carrying capacity of over 40 tons) 14.5
13. Tractors, motor vehicles for construction, other than those used in agriculture 2
14. Boats, boats and other floating self-propelled vehicles 15
15. Locomotives used on the railway - 1

The tax rate is set in the following amounts:

1.1 For real estate objects used as a residential building (premises) up to 90 square meters - in the amount of 3 percent; 60 * 3/100 = 1.8 somoni per 1m²;

1.2 For real estate objects used as a residential building (premises) over 90 square meters - in the amount of 4 percent; 60 * 4/100 = 2.4 somoni per 1m²;

2.1 For real estate objects used for trading, organizing catering and consumer services for the population, up to 250 square meters - at a rate of 12.75 percent; 60 * 12.75 / 100 = 7.65 somoni per 1m² for the cities of Dushanbe, Khujand, Kurgantube and Kulyab - 60 * 12.75 / 100 = 7.65 * 2 = 15.3 somoni per 1m²;

2.2 For real estate objects used for trading, organizing catering and consumer services for the population, over 250 square meters - at the rate of 15 percent; 60 * 15/100 = 9 somoni per 1m² for the cities of Dushanbe, Khujand, Kurgantube and Kulyab - 60 * 15/100 = 9 * 2 = 18.00 somoni per 1m²;

3.1 For real estate objects used for other purposes, up to 200 square meters - in the amount of 9 percent; 60 * 9/100 = 4.50 somoni per 1m² for the cities of Dushanbe, Khujand, Kurgantube and Kulyab - 60 * 9/100 = 5.4 * 2 = 10.8 somoni per 1m²;

3.2 For real estate objects used for other purposes, over 200 square meters - in the amount of 12 percent. 60 * 12/100 = 6.00 somoni per 1m² for the cities of Dushanbe, Khujand, Kurgantube and Kulyab - 60 * 12/100 = 7.2 * 2 = 14.4 somoni per 1m²; "

The tax rate is set in the following amounts:

1.1 For plots up to 800 square meters - in a single size (K = 1)

1.2 For plots over 800 square meters and up to 2000 m² - double the size (K = 2)

1.3 For plots over 2000 square meters - five times the size (K = 5)

2.1 For urban and rural areas (taking into account water use), the corresponding regional rates are used (see table on andoz.tj)