Tajikistan Introduces Tourism Tax: Where Will the Money Go?

In Tajikistan a special fund has been established to support and develop the tourism sector. One of the new structure’s main sources of funding will be fees collected from domestic and foreign tourists.

When was the fund established?

The Government of Tajikistan on July 1, 2026, adopted a resolution to establish the Tourism Development Fund and regulate its activities.

A special account will be opened at the Central Treasury Department of the Ministry of Finance to manage the fund’s resources. The accumulated funds will be spent based on decisions by the fund’s council.

A 5% fee will be charged on tour packages

The most widely discussed aspect of the new system is the introduction of various tourism fees to finance the fund.

In particular, when Tajikistani citizens purchase a tour package to travel abroad, a fee of 5% of its value will be charged.

These funds are planned to be directed toward developing tourism infrastructure in Tajikistan.

Foreign tourists will also pay

The fund’s revenues will not be limited to fees collected from Tajikistani citizens.

The sources of funding will include:

• fees charged for each day of a foreign tourist’s stay in the country;

• a fee for a document authorizing the provision of tourism services;

• fines for avoiding payment of the fees;

• income from deposits;

• grants from international financial institutions;

• and earmarked funds.

A new financial mechanism for tourism

Thus, Tajikistan is creating a mechanism to finance the tourism sector through a dedicated fund. However, the 5% fee on the cost of tour packages for citizens traveling abroad remains one of the most controversial aspects of the new system.

The specific projects to which the funds accumulated by the fund will be allocated will be determined by decisions of the fund’s council.