Law on the Payment for Land. Country/Territory Tajikistan Document type Legislation Date 1997 Source FAO, FAOLEX Subject Agricultural & rural development, Land & soil Keyword Agricultural land Agricultural development Land tenure Lease Geographical area Asia, Central Asia, CIS (Commonwealth of Independent States), Europe and Central Asia, Landlocked Developing Nations, North Asia Abstract This Law makes provision for the payment of the use of land in the form of land tax and lease fees. The rates of land tax are established in article 2. Land tax shall be established on cadastrial documentation and be imposed on land users who are manufacturing agricultural products. Payment shall also be made for land not used for agriculture. Categories of users specified in article 9 are exempted fromthe payment of land tax. They include "dehkan", private farms during three years or one year depending upon the type of land. Lease fees are determined by agreement between primary land users and leaseholders. Full text English