Tajikistan Introduces VAT and Corporate Tax Exemptions for Civil Aviation

The Tajikistan Supreme Assembly (parliament) approved a VAT exemption for companies in the domestic civil aviation industry on 7 December 2022. The VAT exemption covers the import of aircraft, engines, fuel, and lubricants, as well as leasing services provided by non-resident companies to domestic airlines in Tajikistan. Further, non-resident companies are exempted from corporate income tax on the leasing of aircraft and engines and the provision of aircraft maintenance and repair services to…