Ease of Doing Business in


Tajikistan Download Profile (1792.4KB, pdf)
Region Europe & Central Asia
Income Category Lower middle income
Population 8,481,855
GNI Per Capita (US$) 1,240
City covered Dushanbe



DB 2017 Rank



DB 2017 DTF (% points)

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Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 128 130 up
55.34 53.98 down
Starting a Business 85 52 down
86.61 90.26 down
Dealing with Construction Permits 162 160 down
54.84 54.64 up
Getting Electricity 173 175 up
35.21 34.79 up
Registering Property 97 99 up
62.00 60.78 up
Getting Credit 118 109 down
40.00 40.00
Protecting Minority Investors 27 25 down
66.67 66.67
Paying Taxes 140 173 up
58.79 43.08 up
Trading across Borders 144 142 down
57.05 57.05
Enforcing Contracts 54 55 up
63.49 63.49
Resolving Insolvency 144 144
28.70 29.04 down

Positive= Doing Business reform making it easier to do business.Negative= Change making it more difficult to do business.

DB 2017 Rank:


DB 2016 Rank:


Change in Rank:


DB 2017 DTF (% points):


DB 2016 DTF (% points):


Change in DTF (% points):


Legal form Private Limited Liability Company
Paid-in minimum capital requirement TJS 0
City Dushanbe
Indicator Tajikistan Europe & Central Asia OECD high income
Procedure – Men (number) info_outline 5 4.9 4.8
Time – Men (days) info_outline 22 10.2 8.3
Cost – Men (% of income per capita) info_outline 16.8 4.7 3.1
Procedure – Women (number) info_outline 5 4.9 4.8
Time – Women (days) info_outline 22 10.2 8.3
Cost – Women (% of income per capita) info_outline 16.8 4.7 3.1
Paid-in min. capital (% of income per capita) info_outline 0 4.0 9.2
  • No. Procedure Time to Complete Associated Costs

    Pay and obtain receipt confirming the payment of the registration fee

    Agency: Amonatbank

    The registration fees need to be paid in departments of Amonatbank.

    The proof of payment of the (1) company registration fee and (2) printing of the Registration Extract should be submitted to the one stop shop as part of the documents for registering a company. Currently these can be paid only through a bank office which is located in a separate building.

    1 day included in procedure 2

    Register the company with the State Registration of Legal Entities and Individual Entrepreneurs (“one stop shop”) and obtain state registration certificate, Statistics Code and Tax Identification Number (TIN)

    Agency: Tax Authority

    In accordance with Article 5 of the Law of RT #508 "On State Registration of Legal Entities and Individual Entrepreneurs" dated May 19, 2009 the Tax authority is responsible for registration of legal entities.
    The following documents should be submitted for registration at the one-stop shop:

    - application;
    - decision on establishment Company in Tajikistan;
    - copy of ID document and Tax Clearance Certificate of each shareholder, when shareholders are fisical persons;
    - copy of certificates of registration of shareholders and Tax Clearance Certificate, when shareholders are legal entities
    - copy of ID document of applicant;
    - copy of document confirming legal adress of the company;
    - proof of payment of state duty.
    In practice, registration body asks for additional documents which are not stipulated by the Law.

    In accordance with Article 10 of Law of RT 3508 the registration should be completed within five working days from the moment of submission of documents. Since the amendments to the Law of the Republic of Tajikistan "On State Registration of Legal Entities and Individual Entrepreneurs", upon registration, entrepreneurs obtain a single registration number, a TIN, a statistic code and the SIN (Social Protection and Pension number).

    The Law on State Duties has been amended in January 2011 specifying that the State duty is equal to 25 calculation indices. From January 1, 2010 one Indicator for calculations = TJS 40. Total: 25x40=1000 (state duty)+ 80 (for the extract summarizing information about the registered entity).

    5 days on average TJS 1000 State duty + TJS 80 (fee for the extract summarizing information about the registered entity)

    Make a company seal

    Agency: Sealmaker

    The company seal is required for companies to perform its regular activities and enter in legal relationships – all contracts and agreements, together with any other documents that should have legal force, should be stamped by the company’s seal. While the use of corporate seal is not mandated by law, in practice the seal stamp is needed to sign agreements, issue invoices, etc.

    2 days TJS 70

    Register with the Agency for Social Protection and Pension and obtain SIN

    Agency: Agency for Social Protection and Pension

    Once a business is registered with the “one stop shop” it has to obtain a SIN at the Agency for Social Protection and Pension. Legal entities must register with the Social Fund within 30 days of state registration.

    3 days no charge
    * 5

    Apply for VAT registration

    Agency: Tax Authority

    A company exceeding the threshold of TJS 500,000 shall file application to the tax authority for transferring from the general taxation regime to be registered as VAT payer from the next year after incorporation. The taxpayer shall file application for registration as VAT payer of an established form. The tax authority shall within 14 calendar days following the submission of the application issue certificate of VAT payer to the applicant.

    2 weeks (simultaneous with previous procedure) 0

    * Takes place simultaneously with previous procedure.