Tajikistan Rental Income Guide 2026

Overview — Rental Income Tax in Tajikistan

Rental income from letting or leasing of immovable property is chargeable to income tax in Tajikistan. For individuals, the income is aggregated with other income and taxed at progressive IIT rates (12-23%). For companies, rental income is included in taxable profit and taxed at CIT rates (18% or 5%). The lessee may be required to withhold tax at source in certain cases.

Residential Property — IIT Rates

Individual landlords letting residential property pay tax on net rental income at progressive IIT rates: 12% on monthly income up to TJS 6,000 and 23% on income above TJS 6,000. Net rental income is gross rent minus allowable deductions. Landlords must declare rental income in their annual tax return.

Deductible Expenses

Allowable deductions for rental income include repairs and maintenance, property management fees, insurance premiums, property tax, and mortgage interest. Capital improvements are not deductible but may be added to the cost base for CGT purposes.

Vacant Property Rules

Rental income is only taxable when the property is actually let. There is no deemed rental income for vacant or owner-occupied properties. Property tax continues to apply regardless of occupancy.

FAQs

Who is responsible for withholding rental tax?

The tenant may be required to withhold tax at source and remit to the Tax Committee. If the tenant fails to withhold, the landlord remains liable for the tax.

What if I rent my property through an agency?

The agency may be designated as the withholding agent and must remit the tax before passing net proceeds to the landlord.

Disclaimer

This guide provides general information about Tajikistan rental income tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Tajikistan tax advisor or the Tax Committee for advice specific to your situation. InvestmentKit does not provide tax advice.