The draft law “On the State Budget of Tajikistan for 2026” outlines a large package of tax and customs incentives aimed at supporting key sectors of the national economy. The document specifies which enterprises will benefit from reduced VAT, excise, and profit tax rates, and which will be exempt from customs duties when importing goods and equipment, Asiaplus.tj reports.
Incentives for Grain and Oilseed Processors
For wheat-processing enterprises, a reduced 10% VAT rate will apply throughout 2026, instead of the standard 14%. The incentive covers the import of raw wheat, its processing, and the sale of all related products, including Tajik-made pasta.
A similar 10% VAT rate is introduced for enterprises selling vegetable oil. For byproducts of oilseed processing—such as oilcake and meal used for animal feed—the VAT rate will be reduced further to 7%.
Transport Investment and Essential Goods for Dushanbe
To support the renewal of the capital’s public transport fleet, purchases of buses, specialized machinery, and spare parts financed by the republican and city budgets will receive tax benefits. The import of such equipment will be subject to only 50% of the VAT rate and will be fully exempt from customs duties. The government will determine the final list of eligible items.
The preferential regime will also continue for the state enterprise responsible for supplying Dushanbe with essential goods. In 2026, the enterprise will be exempt from VAT on food sales. When importing approved food items, it will pay only half of the VAT rate and will not pay customs duties. These measures aim to ease the tax burden on socially important goods.
Support for the Energy and Road Construction Sectors
For Dushanbe’s thermal power plant, the import of low-sulfur fuel oil in 2026 will be subject to only 50% of the excise tax, while customs duties will be fully waived. Import volumes will be determined by the government.
The state enterprise “Rokhsoz,” responsible for road construction and repair, will receive incentives for importing DND 60/90 road bitumen. Only 50% of the VAT will apply, and no customs duty will be charged.
Major Construction Projects Continue Receiving Tax Relief
A significant part of the incentive package targets large construction projects. Clients and general contractors of several major facilities will be exempt from VAT and will pay only half of the profit tax rate.
The list includes the Ismoili Somoni Hotel, the National Theater, a 30,000-seat stadium, the new building of the Ministry of Industry, key social infrastructure in various districts, and major transport facilities such as the “Khojai A’lo – Vorukh” road and the Isfara–Vorukh interchange.
Imports of equipment and materials for most of these projects will also be exempt from customs duties and will pay only 50% VAT. Exceptions apply to several high-priority facilities regulated under separate provisions.
Energy Giants Released from Penalty Charges
The draft law includes a special measure for the country’s major hydropower plants—Sangtuda-1 and Rogun. In 2026, no penalty interest will be charged on their outstanding tax debts resulting from electricity supplies provided by “Barki Tojik.” In effect, this freezes financial sanctions and eases the debt burden on these strategic energy projects.
CentralasianLIGHT.org
27 November 2025