Audit and IFRS reporting in Tajikistan

Key figures for 2026

Item	Rate or procedure	Legal basis
Corporate income tax	18% — under the general tax regime, for all activities except those of credit and financial institutions and mobile operators (20%).	Tax Code, Article 183(4), read with Article 397(13)
VAT in 2026	Standard rate: 14%.	Tax Code, Articles 264(1)(1) and 397(4)
VAT from 2027	Standard rate from 1 January: 13%.	Tax Code, Article 397(4)

Applicability depends on activity, residence and tax regime.

Verified on 10.09.2026 against the Tax Code of Tajikistan

Choose the work your reporting needs

Your requirement	Proposed scope	Expected deliverable
Independent audit of financial statements	Audit under International Standards on Auditing, with the applicable financial reporting framework identified in the engagement	An independent auditor’s report expressing an opinion supported by the audit evidence
Financial statements under IFRS	Review of the starting records, accounting policy differences, conversion adjustments and disclosure requirements	An agreed IFRS conversion file and draft financial statements for management review and approval
Reporting to an overseas parent	Mapping local accounting data to group formats, agreed reconciliations and reporting instructions	A reporting package with supporting reconciliations and a record of open questions
First IFRS reporting project	Assessment of available comparative information, required adjustments and the first reporting timetable	A preparation plan, document list and scoped reporting support

An audit and the preparation of financial statements are separate services. We assess independence and conflicts before accepting an engagement; some combinations of services cannot be provided to the same audit client. Management remains responsible for the financial statements and accounting decisions.

Work backwards from your reporting deadline

1. Define the assignment. Tell us who will use the report, which period it covers, whether IFRS or another framework is required, and the submission deadline.
2. Review readiness. We request the trial balance, prior financial statements, ownership structure and relevant reporting instructions. We identify records or explanations still needed.
3. Agree the scope. The proposal sets out responsibilities, deliverables, fees and a timetable based on the available information.
4. Perform and resolve. The team carries out the agreed work and discusses information requests and identified matters with the responsible finance staff.
5. Complete the engagement. Deliverables follow the agreed scope and the work performed. An audit opinion is determined by the evidence; its outcome cannot be agreed in advance.

A local engagement within an international network

Reanda Tajikistan is a member firm of Reanda International. Reanda International is a member of the Forum of Firms.

For a group engagement, share the group auditor’s instructions at the outset. We can then discuss the required local work, communication route and delivery dates. Scope, acceptance by the group auditor and each firm’s responsibilities are agreed for the assignment.

Questions about audit and IFRS

Is an IFRS conversion the same as an audit?

No. IFRS conversion supports the preparation of financial statements under IFRS. An independent audit examines financial statements and results in an auditor’s report. Preparation work alone does not provide an audit opinion.

Do all companies in Tajikistan need an audit?

The requirement must be assessed for the particular entity and period. Send the legal form, business activity and any request from a regulator, shareholder, bank or group auditor. We will identify the requirement to be considered and the appropriate scope before quoting.

Can you prepare the statements and audit them?

The two assignments are subject to an independence assessment. We do not assume that both can be accepted for the same client. Where the combination is not permitted, the scope and providers must be arranged accordingly.

Can the report be used by a foreign parent company or bank?

Share the recipient’s written requirements before the engagement. The financial reporting framework, language, report type and intended use should be agreed in advance. The recipient decides whether a report meets its requirements.

How much does audit or IFRS support cost?

Fees depend on the entity structure, reporting period, complexity, quality of records, required deliverables and deadline. Send your latest financial statements or trial balance and reporting instructions so we can prepare a scoped proposal.

Credentials

Reanda International. Reanda Tajikistan is a member firm of Reanda International.

Forum of Firms. Reanda International is a member of the Forum of Firms.

Clutch. View our company profile on Clutch.

Client industries. construction and hydropower, aviation, microfinance, wholesale and retail trade, IT and telecommunications, international projects and NGOs.

Tell us what you need to report

Send the company’s activity, reporting period, requested service, intended recipient and deadline. If a bank or group auditor has supplied instructions, mention them in your message; we will agree how to exchange the documents.