LAW OF THE REPUBLIC OF TAJIKISTAN

Name of the taxation objects

Tax rate percentage of indicators for calculations

Motorcycles and motor scooters (on each horsepower)

2,5

Cars (on each horsepower):

- to 250 horsepowers;

- from 250 to 350 horsepowers;

- from above from 350 horsepowers

12

15

20

Buses

15

Cargo vehicles and other vehicles with a loading capacity up to 40 tons (on each horsepower);

cargo vehicles (loading capacity over 40 tons) (on each horsepower)

15

20

Tractors, motor vehicles for construction, the pneumatic and caterpillar self-propelled mechanisms except for used in agricultural industry (on each horsepower)

4

Snowmobiles and motor sledge (on each horsepower)

3,8

Boats, motor boats, yachts, sail boats, hydrocycles and other water transports (on each horsepower)

15

The locomotives used on the railroad (on each horsepower)

2

Airplanes, helicopters and other air vehicles (for each kilogram - pressure of the jet engine)

15