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Tajikistan vs Maldives
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇹🇯 Tajikistan
vs
🇲🇻 Maldives
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
13%
13% flat; Rogun dam transforming energy exports to region
No change
0–15%
15% top; tourism revenue recovery
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
15% maintained
No change
8–16%
T-GST 16% maintained; key revenue source
No change

Corporate Tax Rate

Corporate Tax Rate
18%
18%; mining and energy sector key revenue
No change
15%
BPT 15% maintained
No change

Capital Gains Tax

Capital Gains Tax
13%
13% as income
No change
15%
15% via BPT
No change

Social Security & Payroll

Social Security / Payroll
~30%
Social tax; pension system reform ongoing
No change
~14%
Pension reform; sustainability challenge
No change
State, Regional & Local Taxes

🇹🇯 TajikistanRegional & Local Taxes

Tajikistan's 4 provinces and districts collect local taxes within nationally defined frameworks. Tajikistan is the poorest of the former Soviet Central Asian republics, heavily reliant on remittances from Russia (~30–40% of GDP). The Rogun hydropower dam project is a transformational infrastructure investment. VAT, income tax, and social tax are the main revenue sources alongside customs duties. The informal economy is very large relative to the formal tax base.

🇲🇻 MaldivesIsland Council Taxes

The Maldives has 188 inhabited islands across 26 atolls administered by island and atoll councils. Councils have limited taxing powers — primarily fees for services. The Maldives Inland Revenue Authority (MIRA) administers all national taxes. Tourism dominates the economy (>60% of GDP via resort islands). The Business Profit Tax (BPT) at 15% and the Tourism Goods and Services Tax (T-GST at 16%) are major revenue sources. No personal income tax exists for residents earning under certain thresholds.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Tajikistan vs Maldives: Key Tax Differences (2026)

💰 Income Tax: 🇲🇻 Maldives has a higher top income tax rate (13% vs 0–15%). 🇹🇯 Tajikistan is more favourable for high earners.

🛒 VAT/Sales Tax: Maldives has a higher consumption tax (15% vs 8–16%).

🏢 Corporate Tax: 🇲🇻 Maldives offers a lower corporate rate (15% vs 18%), which can influence business location decisions.

📈 Capital Gains: 🇹🇯 Tajikistan taxes investment gains at a lower rate (13% vs 15%), benefiting investors.

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