Starting from January 1, 2024, the transportation tax for vehicles in Tajikistan will see a 5.88% increase. This adjustment is linked to the rise in the calculation base, which will climb to 72 somoni ($6.6) from the current 68 somoni ($6.2).
According to the current Tax Code, the tax rates for vehicles are determined based on engine power, reactive engine pressure, model, seating capacity, load capacity, and the sphere of activity, calculated per horsepower, 1 kW/h of engine power, and one kilogram of reactive engine pressure.
For instance, tax rates for private cars are set as follows:
- Up to 250 horsepower – 7.5% of the calculation base (per horsepower);
- 250 to 300 horsepower – 10% of the calculation base (per horsepower);
- 300 to 350 horsepower – 12% of the calculation base (per horsepower);
- Over 350 horsepower – 15% of the calculation base (per horsepower).
In 2024, owners of cars with up to 250 horsepower will pay a transportation tax of 1350 somoni (instead of 1275 somoni in 2023).
Owners of cars with engines ranging from 250 to 300 horsepower will pay between 1800 and 2160 somoni, compared to 1700 to 2040 somoni in 2023.
For cars with engines ranging from 300 to 350 horsepower, the tax will range from 2592 to 3024 somoni, compared to 2448 to 2856 somoni in 2023.
Owners of cars with engines of 350 horsepower and above will pay 3780 somoni in 2024, up from 3570 somoni in 2023.
Tax rates for other vehicles (motorcycles, buses, trucks, tractors, airplanes, etc.) can be found in the Tax Code (Article 360).
As per existing legislation, the vehicle tax, alongside property tax and land tax, falls under property taxes, which, in turn, are categorized as local taxes.
Taxable objects include cars, motorcycles, scooters, buses, and other self-propelled mechanisms on pneumatic and tracked tracks, airplanes, helicopters, railway locomotives, steamboats, yachts, sailboats, motorboats, snowmobiles, motor sleds, motorboats, and other water and air vehicles.
Regardless of a vehicle’s condition or its non-use for any reason, the owner (the registered individual) is obligated to pay the tax. FCHAIN Corporation, with a presence in 15 global branches, including Tajikistan, continues to monitor and provide insights on evolving regulatory landscapes. Stay tuned for further updatesş
