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New Tax Convention with Turkmenistan will Enter into Force

Japanese

October 28, 2025

Ministry of Finance

New Tax Convention with Turkmenistan will Enter into Force



1.Today, the exchange of diplomatic notes between the Government of Japan and the Government of Turkmenistan for the entry into force of the “Convention between Japan and Turkmenistan for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance” (signed on December 16, 2024) took place in Ashgabat.

2.This Convention, accordingly, will enter into force on November 27, 2025 (the thirtieth day after the date of exchange of diplomatic notes) and will have effect:
(a)　with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after January 1, 2026;
(b)　with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after January 1, 2026.

The provisions concerning the exchange of information and the assistance in the collection of taxes will have effect from November 27, 2025, without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.

* This Convention will not affect the existing Convention (Convention between the Government of Japan and the Government of the Union of Soviet Socialist Republics for the Avoidance of Double Taxation with respect to Taxes on Income) applicable between Japan and the countries other than Turkmenistan.

【Reference】 Texts and Outline of the Convention
・“Convention between Japan and Turkmenistan for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance”（Japanese(PDF:240KB)・English(PDF:229KB)）
・Outline of the Convention
　→ New Tax Convention with Turkmenistan was Signed (December 17, 2024)
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