New transport tax rates come into force in Tajikistan

New transport tax rates came into effect in Tajikistan on May 18, 2025. The relevant amendments were made to Article 360 of the Tax Code of the Republic of Tajikistan by the resolution of the Majlisi Namoyandagon of the Majlisi Oli dated April 2, 2025 and approved on April 15 of this year. According to the new version of the Tax Code of the Republic of Tajikistan, the updated tax rates apply to all categories of vehicles and are applied when passing mandatory state technical inspection, the press service of the Ministry of Transport of the Republic of Tajikistan reports.

Tax rates are calculated as a percentage of the estimated indicator, which is 75 somoni from January 1, 2025. In terms of each horsepower of engine power, the tax is:

for motorcycles and scooters – 2.5% (1.88 somoni),

for passenger cars:
up to 250 hp – 12% (9 somoni),
from 250 to 350 hp – 15% (11.25 somoni),
over 350 hp – 20% (15 somoni),

for buses and trucks up to 40 tons – 15% (11.25 somoni),

for trucks over 40 tons – 20% (15 somoni),

for construction equipment and tractors not used in agriculture – 4% (3 somoni),

for snowmobiles and snowmobiles – 3.8% (2.85 somoni),

for locomotives – 2% (1.5 somoni),

for aircraft with jet engines – 15% for every 1 kg of thrust (11.25 somoni).

It is separately emphasized that a reduced rate is applied to electric vehicles – 50% of the rate set for passenger cars. Thus, the tax will be, for example, 4.5 somoni per 1 kW of power instead of 9 somoni per 1 hp.

The Ministry of Transport of Tajikistan reminds that the transport tax is a mandatory annual payment. Failure to pay it entails administrative liability.