Starting September 1, 2026, Tajikistan will tax transactions routed through electronic wallets, mobile apps, and QR-code payments. The Agency for Innovation and Digital Technologies, which announced the measure, cast it as a pilot project to pull unregistered entrepreneurs into the tax net. The relevant order was signed on April 1 and registered by the Ministry of Justice on April 16, 2026.
The scheme assembles a single digital system into which banks, e-wallet operators, and QR services feed data on every transaction. The National Bank of Tajikistan, designated the system’s operator, receives each recipient’s wallet number, bank card number, and taxpayer identification number, then analyzes the volume, size, and regularity of incoming payments. If one person collects more than 10 commercial payments from different senders in a single day, the system flags the account to tax authorities. More than 80 transfers from different people in a month triggers a separate review of whether the recipient is quietly running a business. Inspectors then have 10 days to rule, and can register the person as an individual entrepreneur automatically.
For operations through e-wallets and the unified QR code, the rate is set at 3 percent — 1.5 percent as the system’s tax, 0.5 percent as a social tax, and 1 percent returned to the buyer as cashback. Cash and card payments outside wallets carry the same 3 percent but no cashback. For entrepreneurs already registered, the rate on wallet operations drops from 6 to 3 percent. The National Bank debits the tax directly from the recipient’s account, without the client’s confirmation.
