Turkmenistan

Central Asia · TM · 30 treaties

Tax profile

Common questions

How long does it take to become a tax resident in Turkmenistan?

It takes 183 days to establish tax residency in Turkmenistan.

Does Turkmenistan have a capital gains tax?

No, Turkmenistan has a 0% capital gains tax rate.

What is the dividend withholding tax rate in Turkmenistan?

The dividend withholding tax rate in Turkmenistan is 15%.

What makes you a tax resident — and how hard it is to stop being one.

• physical presence in Turkmenistan for 183 days or more in a calendar year
• having permanent residence in Turkmenistan (as defined by the Civil Code) for tax purposes

Tax residency is based on days of presence and permanent residence; ceasing to be resident is generally achieved by leaving Turkmenistan so you are present less than 183 days and no longer having permanent residence, with no indication of multi‑year tail or exit tax.

Source: Tax Code of Turkmenistan (via CIS Legislation)

Tax treaty network (30)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.