Tajikistan

Ease of Doing Business in

Tajikistan

This page summarizes Doing Business 2013 data for Tajikistan. The first table lists the overall "Ease of Doing Business" rank (out of 185 economies) and the rankings by each topic. It also lists the economy's distance to frontier (DTF)** measure. The rest of the tables summarize the key indicators for each topic and benchmark against regional and high-income economy (OECD) averages.

Economy Overview

Region Eastern Europe & Central Asia
Income Category Low income
Population 6,976,958
GNI Per Capita (US$) 870
Doing Business 2013 Rank Doing Business 2012 Rank Change in Rank
141 147 down 6

Doing Business 2013 DTF** (% points) Doing Business 2012 DTF** (% points) Improvement in DTF** (% points)
46.5 45.1 down 1.4
Topic Rankings DB 2013 Rank DB 2012 Rank Change in Rank
Starting a Business 77 70 up -7
Dealing with Construction Permits 180 179 up -1
Getting Electricity 181 180 up -1
Registering Property 82 90 up 8
Getting Credit 180 180 No change
Protecting Investors 25 66 up 41
Paying Taxes 175 170 up -5
Trading Across Borders 184 184 No change
Enforcing Contracts 43 43 No change
Resolving Insolvency 79 71 up -8

Economy Profile

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Paying Taxes

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This data shows the tax that a medium-size company must pay or withhold in a given year, as well as measures of the administrative burden in paying taxes. These measures include the number of payments an entrepreneur must make; the number of hours spent preparing, filing, and paying; and the percentage of their profits they must pay in taxes.

DB 2013 Rank 175 DB 2012 Rank 170 Change in Rank down-5
DB 2013 DTF** (% points) 22.7 DB 2012 DTF** (% points) 22.7 Improvement in DTF** (% points) 0.0
Indicator Tajikistan Eastern Europe & Central Asia OECD

The total number of tax payments per year. The indicator reflects the total number of taxes and contributions paid, the method of payment, the frequency of payment and the number of agencies involved for a standardized case during the second year of operation.

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Payments (number per year)
69 28 12

The time it takes to prepare, file and pay (or withhold) the corporate income tax, the value added tax and social security contributions (in hours per year).

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Time (hours per year)
224 260 176

The amount of taxes on profits paid by the business as a percentage of commercial profits.

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Profit tax (%)
0.0 9.1 15.2

The amount of taxes and mandatory contributions on labor paid by the business as a percentage of commercial profits.

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Labor tax and contributions (%)
28.5 22.1 23.8

The amount of taxes and mandatory contributions paid by the business as a percentage of commercial profit that are not already included in the categories of profit or labor taxes.

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Other taxes (%)
56.0 9.3 3.7

The total tax rate measures the amount of taxes and mandatory contributions payable by the business in the second year of operation, expressed as a share of commercial profits.

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Total tax rate (% profit)
84.5 40.5 42.7
Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Road tax 12 2% adjusted turnover 33.3
Social tax 12 48 25% gross salaries 28.5
Minimum income tax 1 Final payment 1% turnover 17.7
Real estate tax 4 TJS 0.96 - 2.5 per square meter 3.7
Vehicle tax 1 11.25% of calculation index (currently TJS 35) vehicle capacity 1.3
Tax on interest 0 12% interest 0.3 not included
Sales Tax 12 3% turnover 0 not included
Corporate income tax 11 Advance payment(s) 80 15% taxable profit 0 less than minimum tax
Value added tax (VAT) 12 96 18% value added 0 not included
Land tax 4 TJS 0.05 per square meter 0
Totals: 69 224 84.5

** The distance to frontier (DTF) measure shows the distance of each economy to the "frontier," which represents the highest performance observed on each of the indicators across all economies included in Doing Business since each indicator was included in Doing Business. An economy’s distance to frontier is indicated on a scale from 0 to 100, where 0 represents the lowest performance and 100 the frontier. Read more...

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