The vehicle tax rate in Tajikistan has increased by 4.2%, following an adjustment in the calculation index, which rose from 72.00 somonis in 2024 to 75.00 somonis (US$6.70) as of January 1, 2025.

How the tax is calculated

Under the current Tax Code, vehicle tax rates depend on engine power, jet engine pressure, vehicle type, seating capacity, cargo capacity, and area of operation.  The tax is calculated per horsepower (hp), kilowatt-hour (kWh) of engine power, or per kilogram for specific vehicle types.

The increase in the calculation index has led to a rise in vehicle tax payments. For example, the tax rates for passenger cars per horsepower are now:

• Up to 250 hp – 7.5% of the calculation index (5.63 somonis per hp, up from 5.4 somonis).
• 250 to 300 hp – 10% of the calculation index (7.5 somonis per hp, up from 7.2 somonis).
• 300 to 350 hp – 12% of the calculation index (9 somonis per hp, up from 8.64 somonis).
• Above 350 hp – 15% of the calculation index (11.25 somonis per hp, up from 10.8 somonis).

For example, if you own a car with a 300-horsepower engine, you must multiply 300 × 9 somonis, which results in a tax of 2,700 somonis.

Owners of fully electric vehicles pay only 50% of the tax rate.

Tax obligations and other vehicles

Tax rates for motorcycles, buses, trucks, tractors, airplanes, and other transport can be found in Article 360 of the Tax Code.

According to the law, vehicle tax, along with property tax and land tax, falls under local taxes.  Taxable objects include cars, motorcycles, scooters, buses, tracked and wheeled machinery, airplanes, helicopters, locomotives, ships, yachts, boats, snowmobiles, and other transport vehicles.

Even if a vehicle is not in use or is unfit for operation, the registered owner is still required to pay the tax.