Tax Map · Relocation rankings

Tax residency in Turkmenistan

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• 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

Residence generally requires long-term presence plus work, family, or substantial economic activity, with visas tightly controlled and no simple investment or nomad route for self-funded remote workers.

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.

“For the purpose of the taxation the residence of physical person is determined according to provisions of the Civil code of Turkmenistan. Resident individuals are subject to tax on their worldwide income, whereas non-resident individuals are subject to tax only on Turkmenistan-sourced income. Individuals with permanent residence in Turkmenistan or present for 183+ days are residents.” — Tax Code of Turkmenistan (via CIS Legislation)

Estimate — confirm against the linked sources. See methodology.