On 5 September 2013, the Finland- Tajikistan Income Tax Treaty (2012)  entered into force. The treaty generally applies from 1 January 2014. The new treaty generally follows the provisions of the OECD Model Tax Convention.

Under the provisions of the treaty withholding tax on dividends is limited to 15%, or 5% where the recipient has a 25% direct shareholding in the company paying the dividend. Withholding tax on interest is limited to 10% and exemptions are provided for certain types of interest including interest on loans or credit granted by a bank or interest relating to sales on credit of any merchandise or equipment. The maximum withholding tax on royalties is 5%.

The treaty also includes articles in respect of non-discrimination, exchange of tax information and the mutual agreement procedure.