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PRESIDENTIAL DECREE OF TURKMENISTAN

of February 26, 2003 No. PP-3839

About tiered rates of the income tax from physical persons

Due to the wages increase of employees of the companies, organizations and organizations I decide:

1. Establish with 1 Baydak 2003 in the territory of Turkmenistan tiered rates of the income tax from physical persons depending on the size of the gained income according to appendix.

2. Declare invalid the Presidential decree of Turkmenistan from 14 Nowruz of 2001 No. 3356 "About tiered rates of the income tax from physical persons" (Collection of acts of the President of Turkmenistan and decisions of the Government of Turkmenistan, 2001, No. 3, the Art. 156).

 

President of Turkmenistan

Saparmurat Turkmenbashi

 

Appendix

to the Presidential decree of Turkmenistan of February 26, 2003 No. PP-3839

 
                       Размер месячного дохода и
дифференцированные ставки подоходного налога
  +---------------------------------------------------------------+
¦ Размер месячного дохода (в манатах) ¦ Дифференцированные ¦
¦ ¦ ставки подоходного ¦
¦ ¦ налога ¦
+--------------------------------------+------------------------¦
¦ до 1500000 включительно ¦ 8,0 процентов ¦
¦ от 1500001 до 1700000 включительно ¦ 8,5 процента ¦
¦ от 1700001 до 1900000 включительно ¦ 9,0 процентов ¦
¦ от 1900001 до 2100000 включительно ¦ 9,5 процента ¦
¦ от 2100001 до 2300000 включительно ¦ 10,0 процентов ¦
¦ от 2300001 до 2500000 включительно ¦ 10,5 процента ¦
¦ от 2500001 до 2700000 включительно ¦ 11,0 процентов ¦
¦ от 2700001 до 2900000 включительно ¦ 11,5 процента ¦
¦ свыше 2900000 ¦ 12,0 процентов ¦
+---------------------------------------------------------------+
     Примечание. Доходы   от  работы  по  совместительству  облагаются
налогом по единой ставке 12 процентов.

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