Status
The United States has no separate income tax treaty with Tajikistan. The IRS lists Tajikistan as one of the former Soviet republics covered by the 1973 income tax convention with the U.S.S.R., which it applies to Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan.
What the convention does for common payments
This is the 1973 U.S.-U.S.S.R. convention, which the IRS still applies to several former Soviet republics. It does not follow the modern model. There are no dividend, pension or Social Security articles, so those payments get no treaty relief. Instead, Article III lists the payments that are taxable only in the recipient's country: royalties, equipment rentals and know-how fees, technical services under short installation contracts, sales through independent agents, reinsurance premiums and interest on trade financing. These exemptions apply even if the recipient has a U.S. office. The treaty has no limitation-on-benefits article. Individuals working in the U.S. are taxed only once they spend more than 183 days here in the year.
| Payment | What the U.S. payer does | Article |
|---|---|---|
| Royalties for copyrights, patents, trademarks, computer programs or know-how | No withholding | III(1)(a) |
| Rent for industrial, commercial or scientific equipment | No withholding | III(1)(a) |
| Gain on the sale of such rights or property, including contingent payments | No withholding | III(1)(b) |
| Interest on credit or loans financing trade with the U.S. | No withholding, except interest earned by a general banking business in the U.S. (Belarus: see the status note) | III(1)(g) |
| Any other interest | No treaty relief: domestic rules apply | None |
| Dividends | No treaty relief: 30% unless a domestic exemption applies | None |
| Engineering, architectural, design or technical services under an installation contract | Exempt if the work at one location takes no more than 36 months | III(1)(d) |
| Reinsurance premiums | No withholding | III(1)(f) |
| Individual (contractor or employee) performing services in the U.S. | Exempt unless present more than 183 days in the taxable year | VI(2) |
| Students' stipends and allowances for living expenses | Exempt for up to 5 years, for amounts needed for ordinary living expenses (less than $10,000) | VI(1)(d), Notes para. 2 |
| Visiting teacher or researcher invited by a U.S. institution | Exempt for up to 2 years. Research mainly for private benefit does not qualify | VI(1)(c) |
| Pensions, annuities and Social Security | No treaty relief: taxable in the U.S. and withheld on | None |
| Payment to a U.S. citizen resident in a covered country | No treaty relief | VII |
Assumes the payee is a resident of Tajikistan for the convention and documents the claim on a W-8BEN, W-8BEN-E or Form 8233. The full reading of the convention, article by article, is on the Commonwealth of Independent States page.
Documents
- Income tax convention with the U.S.S.R. (signed June 20, 1973)
- IRS tax treaty documents page for Tajikistan
Questions payers ask
Is there a U.S.-Tajikistan tax treaty?
Yes, in effect: the 1973 U.S.-U.S.S.R. income tax convention, which the IRS applies to Tajikistan. It has no separate treaty of its own.
What is the U.S. withholding rate on dividends paid to a resident of Tajikistan?
30%. The 1973 convention has no dividend article, so dividends get no treaty reduction.
Are royalties paid to a resident of Tajikistan exempt?
Yes. Article III(1)(a) of the 1973 convention exempts royalties for copyrights, patents, trademarks, computer programs and know-how, and rent for industrial, commercial or scientific equipment, when the resident documents the claim.