22 May 2026
In recent weeks, the pilot tax regime for entrepreneurs has been widely discussed. Here are the key points you should know.
Transfers Between Individuals Are Not Taxable
Transfers made to relatives, friends, or for personal purposes are not subject to the new tax regime.
However, if an individual receives more than 80 transfers per month from different persons, such transactions may be subject to additional analysis. If it is determined that the funds are being received from the sale of goods or the provision of services without proper business registration, the applicable legal requirements will be enforced.
Who Is the New Regime Intended For?
The pilot project applies exclusively to entrepreneurial activities involving the sale of goods and services through digital payment channels.
What Benefits Do Entrepreneurs Receive?
- The tax rate has been reduced from 6% to 3%;
- Tax calculation and reporting are generated automatically;
- No need to file tax declarations manually;
- No tax audits are conducted during participation in the pilot project;
- No maximum income threshold applies;
- Customers receive 1% cashback when paying for goods and services through cashless transactions.
- Banking Secrecy Remains Protected
Personal data and information regarding citizens’ private transfers are protected by law and are not used to monitor personal spending.
About the Project
The pilot project is being implemented by the Agency for Innovation and Digital Technologies under the President of the Republic of Tajikistan, in cooperation with the National Bank of Tajikistan, the Ministry of Finance, and the Tax Committee.
Its objective is to simplify doing business, reduce the administrative burden on entrepreneurs, and promote the development of the digital economy.
Imon International Bank continues to keep its clients informed about important developments in the financial sector as part of its financial literacy program.
For more information about the pilot project, please visit: www.innovation.tj
