Capital Gains Tax in Turkmenistan

Turkmenistan does not have a separate capital gains tax regime. Capital gains are generally treated as ordinary income under the personal income tax or corporate income tax system. There is no separate CGT rate.

Scope of Capital Gains Tax

Capital gains in Turkmenistan are generally taxed as ordinary income for both individuals and corporations. There is no separate capital gains tax regime; gains are integrated into the regular income tax framework.

Capital Gains for Individuals

Real Estate Gains

Gains from the sale of real estate are subject to tax at the flat PIT rate of 10%. The gain is included in the individual's annual income and taxed accordingly. The personal allowance of TMT 100,000 applies.

Exemptions may apply for the sale of a primary residence held for more than 5 years.

Securities Gains

Gains from the sale of securities are treated as ordinary income and taxed at 10% for residents. Given the limited development of Turkmenistan's capital markets, such transactions are infrequent.

Capital Gains for Corporations

Corporate capital gains are treated as ordinary business income and taxed at the standard corporate income tax rate of 20% (or 8% for small businesses). This includes gains from the sale of fixed assets, investments, and intellectual property.

Exemptions and Reliefs

Calculation of Gains

The capital gain is calculated as the difference between the sale price and the acquisition cost, adjusted for:

Filing and Payment

Individuals must declare capital gains in their annual tax return. Payment of tax due must be made by the filing deadline. Corporations report capital gains as part of their annual corporate tax return.

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