Law No. 260 “On investment.”

This Law regulates relations regarding the implementation of investment activities, the legal, economic foundations for the activation, stimulation and state support of investments, by providing a fair, equal legal regime and guarantees of protection of the rights of investors in the territory of the Republic of Tajikistan. The scope of this Law is to attract and effectively use material and financial resources, advanced equipment and technology, and management experience in the economy of the Republic of Tajikistan; ensuring favorable conditions for investment activity, as well as conditions for free use, transparency, ownership and disposal of investments; compliance with international law and international practice of investment cooperation. This Law does not apply to relations regarding investment activities from the state budget and guarantees of the Government of the Republic of Tajikistan, as well as non-profit organizations related to investment. Investment shall be intended all types of rights to property (except for property for personal use or associated with the sale of goods without processing), including cash, securities, production and technological equipment and results of intellectual activity owned by the investor on the basis of property rights and invested by him into objects of investment activity in order to generate profit (income) and (or) achieve another significant result. Investor shall be intended an individual or legal entity carrying out investment activities in the Republic of Tajikistan. The acquisition by an investor of the right to use land plots and other natural resources is carried out in accordance with the legislation of the Republic of Tajikistan. The right to lease a land plot can be acquired by an investor in the prescribed manner in accordance with the Land Code. State support for the investor is provided by an authorized body determined by the Government of the Republic of Tajikistan.