Tajikistan’s Tax Committee has published its latest list of top tax debtors, headed by Open Joint Stock Company “Electricity Distribution Networks” with an outstanding debt of 144 million somonis (about US$13.2 million).  The announcement was made by Tax Committee chairman Nusratullo Davlatzoda at a news conference in Dushanbe on August 8.

According to the committee, the next three largest debtors are:

• Khujand City Sanitary Transport Service — 30 million somonis;
• Juntai-Dangara Sin Silu Textile — 22 million somonis;
• Ziddi Coal Deposit — 19 million somonis.

Davlatzoda noted that while the total number of large debtors is gradually decreasing, unpaid taxes remain a significant challenge.

Budget revenues surpass targets

From January to June 2025, the state budget received over 12.715 billion somonis (U$1.17 billion) in taxes and other mandatory payments — exceeding planned targets by 1.5 billion somonis.  The surplus was attributed in part to a rise in the number of taxpayers, which increased by 9,800 in the first half of the year — a growth rate Davlatzoda called “unprecedented” for such a short period.

However, according to the State Committee for Investment and State-owned Property Management chairman Sulton Rahimzoda, the same period also saw the closure of 12,726 businesses — 12,203 individual entrepreneurs and 523 legal entities — which is 1,878 more than in the first half of 2024.  At the same time, 23,308 new businesses were registered, including 22,112 sole proprietorships and 1,196 companies.

Rahimzoda explained that most closures were due to entrepreneurs changing their business model, including re-registering as legal entities.  Tajikistan currently has 375,100 active taxpayers, including both individuals and legal entities.

Big players dominate budget contributions

According to Davlatzoda, 43%–45% of Tajikistan’s budget revenue in recent years has come from just 40 entities.  The five largest taxpayers — together accounting for 14% of state revenue — include: Zarafshon Joint Venture; Anzob Metallurgical Company; Tajikistan–U.S. joint venture “Anzob”; Tajikistan–China Mining Company; and Open Joint Stock Company “Electricity Distribution Networks.”

Tax debt rising despite enforcement

As of June 1, 2025, total tax arrears stood at 975.8 million somonis (US$88.8 million) — up 235.6 million somonis from the same date last year.  In the first six months of 2025, authorities issued over 9,000 rulings on forced tax collection worth 670.5 million somonis.  Together with 2024 enforcement actions, this brought 787.1 million somonis into the budget.

Tax officials recorded 14,800 tax violations in the first half of 2025, mostly involving unregistered business activity, late filing of tax returns, improper use of cash registers, and underreporting taxable income.  Offenders were fined a total of 331 million somonis (US$30 million).