LAW OF THE REPUBLIC OF TAJIKISTAN

of December 17, 2025 No. 2210

About modification and amendments in the Tax code of the Republic of Tajikistan

Accepted by the Resolution MH MOPT of December 12, 2025, No. 268

Approved by the Resolution MM MORT of December 15, 2025, No. 126

Article 1. Bring in the Tax code of the Republic of Tajikistan of December 23, 2021 (Akhbori of Majlisi Oli of the Republic of Tajikistan, 2021, No. 12, h 1, Art. 681; 2022, Art. No. 1-3, 18, No. 12, h 2, Art. 774; 2023, Art. No. 1-3, 8, No. 11, Art. 472; 2024, No. 5-6, of Art. 267; 2025, No. 2, the Art. 112, No. 3-4, the Art. 243, the Art. 244, the Art. 245, the Art. 246, No. 5, the Art. 506) the following changes and amendments:

1. Add Article 251 with part 10 of the following content:

"10. Import and subsequent delivery (realization) of the equipment of renewable energy (solar panels taking into account the converter of energy (inverter) and devices of accumulating of energy (rechargeable batteries), spare parts to it and components are exempted from the tax discharge on value added.".

2. In paragraph ten of part 1 of article 347 to replace sign of point with sign of semicolon ";" and to add with the paragraph the eleventh the following content:

"-the areas of objects of the real estate on which the equipment of renewable energy resources (rated power of 0,1 of MW and above), for a period of 5 years from the date of its input in operation is installed.".

3. Add Article 397 with part 19 of the following content:

"19. Provisions of part 10 of Article of 251 of this Code are effective till January 1, 2031.".

Article 2. Enact this Law after official publication.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info