What happened
Tajikistan is launching a pilot project for a new approach to taxing individual entrepreneurs. The governing document is Order №1/06 of the Director of the Agency for Innovation and Digital Technologies under the President of the Republic of Tajikistan, dated 1 April 2026, registered with the Ministry of Justice on 16 April 2026 under №1408. The pilot runs for two years and starts on 1 September 2026. We read the source document in full — here is what matters, in plain language. Note that several publications refer to it as "order №1108", which is incorrect.
How the regime works
The rate is 3% on every payment received, regardless of payment method. When a customer pays via an electronic wallet or the unified QR code: 1.5% is tax, 0.5% is social tax, and 1% returns to the buyer as cashback, which is not itself taxed. When payment is in cash or by bank card through a cash register: 2.25% is tax, 0.75% is social tax, and no cashback applies. Tax is debited automatically, and by the 15th of the following month a completed declaration appears in the taxpayer's personal cabinet — nothing needs to be filled in.
The main advantages
No income, no tax. Unlike the patent, which is paid in advance regardless of revenue.
No income ceiling. The previous limits do not apply within the pilot, and the obligation to convert into a legal entity above one million somoni is also suspended — a business can grow without recalculations or re-registration.
No reports or declarations. Everything is generated automatically.
Double protection from inspections. Scheduled tax inspections are suspended for the duration of the pilot, and the pilot period is not subject to inspection even after it ends. Several provisions of the Code of Administrative Offences are also suspended. The only surviving control is a test purchase to verify that receipts are issued.
Who cannot join
Seven categories are excluded: individuals renting out real estate; entrepreneurs in construction work; production of consumer goods, delivery and services performed at home; import-export operations across the customs border; gambling; dehkan farms without a legal entity; and legal entities. If your activity is on this list, current rules continue to apply to you. Importantly, exclusion from the pilot does not remove monitoring — wallet transfers remain visible to the system.
What to check before joining
Joining means changing your tax regime, not subscribing to a service you can switch off. A cash register is mandatory, but no hardware purchase is required: a virtual cash register — a smartphone application — is permitted.
Check whose name your working wallet is registered under. The wallet is linked to a taxpayer number automatically, based on bank data. All taxes, thresholds and any registration as an entrepreneur will follow the wallet's owner, not the person actually using it.
Separate personal and working wallets in advance. Any funds arriving in a wallet used for business are taxed, including transfers from relatives. Keep family transfers to a personal wallet.
Settle prior obligations. Taxes assessed before joining are paid under the previous rules — complete an electronic reconciliation with the tax authority first.
If you receive transfers as a private individual
Two distinct thresholds apply. More than 10 payments in a single day marked by senders as commercial triggers a referral to the tax authority for registration as an entrepreneur, after which all incoming funds to that wallet are taxed. More than 80 non-commercial transfers in a month triggers a referral for assessment only — there is no automatic registration. The commercial nature of a payment is confirmed by the sender, so ordinary transfers from family and friends fall outside these rules.
Is it worth it for you
There is no universal answer — it depends on your status and your numbers. For entrepreneurs holding a certificate under special regimes, the switch is almost always favourable: the rate is half the simplified 6%, and the income ceiling disappears. For patent holders it depends on turnover, and that requires a calculation. We built an anonymous calculator — no name, no taxpayer number, no registration; the calculation runs on your own device. There are two versions: a quick one, which takes two figures and returns an answer, in Tajik and Russian — tajiklaw.ai/calc; and a detailed one, with a checklist of excluded activities, references to specific clauses of the Procedure and a breakdown of the methodology, for those who need to present the calculation to a client or to management — tajiklaw.ai/3percent.
This is legal information, not legal advice. For significant decisions, consult a specialist.