special terms
With the purpose of attracting foreign capital in Tajik economy, the government of Republic of Tajikistan has introduced special terms for large investors. According to legislation, any joint venture with not less than 30% share of foreign capital, is exempt from tax on income for two years. The same exemptions are provided to foreign investments in amount of $100,000 to $500,000. If the share of foreign investor in the joint venture is between $500,000 and $2 million the period of exemption will be three years. The five year exemption is provided for investments over $5 million