Tajikistan to Track Electronic Wallet Transfers to Identify Unregistered Entrepreneurs

Tajikistan is embarking on a new regulatory initiative aimed at enhancing tax compliance within the digital economy. A pilot project, formalized by an order signed on April 1, 2026, will introduce special procedures for monitoring transactions made through electronic wallets.

The primary objective of this project is to identify individuals who are actively engaged in entrepreneurial activities but have not formally registered as individual entrepreneurs. This move is expected to bring more economic activity into the formal tax net.

Under the new procedure, transfers between individual electronic wallets will be scrutinized. If a transaction is deemed 'commercial,' the amount received will be considered income for the recipient and will be subject to taxation. This aims to ensure that income generated from business activities, regardless of the platform used, is properly accounted for.

Furthermore, the system is designed to detect patterns indicative of entrepreneurial behavior. Individuals receiving a high volume of payments—defined as more than 10 commercial payments or more than 80 non-commercial payments within specific timeframes—will be flagged. Tax authorities will then assess whether these individuals are indeed conducting business and may require them to register as individual entrepreneurs. This proactive approach seeks to prevent tax evasion and ensure a fairer tax system for all.