Tajikistan Business Inspections Suspended for SMEs Until 2029, but Tax Checks Continue
Government agencies in Tajikistan will remain barred from carrying out most inspections of small and medium-sized businesses until January 1, 2029. The checks are intended to ensure businesses comply with regulations, but entrepreneurs have long complained about repeated and arbitrary inspections, fines, and pressure to make unofficial payments. On October 28, President Emomali Rahmon signed a decree extending the moratorium. Tax authorities, however, will still be allowed to conduct inspections. The two-year moratorium introduced in January 2025 covered businesses of all sizes, but the extension applies specifically to small and medium-sized enterprises. Such measures have become familiar in Tajikistan: inspections were restricted in 2008, 2011, 2018, and 2022. Each time, authorities promised to relieve businesses of unnecessary pressure, yet the complaints have persisted. At a meeting with business representatives on October 14, Rahmon announced the extension and criticized unjustified inspections, bureaucratic delays, and interference by officials in business operations. He said officials must end these practices and have a legal basis for summoning entrepreneurs to government offices or requesting documents. Inspections of larger businesses are due to resume in 2027 under a system based on assessing risks. International organizations have repeatedly highlighted problems with tax administration in Tajikistan. The European Bank for Reconstruction and Development has called for simpler taxation and more consistent inspections. The Organisation for Economic Co-operation and Development has documented complaints about unscheduled inspections, inconsistent application of tax rules, and demands for advance tax payments. As of October 1, 2026, Tajikistan had more than 401,000 active business entities, nearly 359,000 of them individual entrepreneurs. Over the previous year, the number of businesses increased by 4.8%, or 18,200. By the end of 2027, authorities plan to move all main business registration, permit, and licensing services online. An electronic government services system, developed with international support, has already been introduced to simplify licensing and permits. Small businesses are particularly important for job creation in Tajikistan, where a substantial share of the working-age population earns a living abroad, primarily in Russia. Expanding domestic manufacturing, trade, and services could provide more opportunities for people to earn an income at home. Entrepreneurs also need confidence that regulations will be applied consistently and without unexpected costs. The moratorium offers temporary protection from some government agencies but leaves longstanding complaints about tax pressure unresolved. After nearly two decades of similar initiatives, the same question remains: why do businesses in Tajikistan still need a special presidential decree to protect themselves from unjustified inspections?
