Until the entry into force of the new Housing Code of 2022, only citizens had the right to obtain land for the construction of residential property and to be beneficiaries of privatised residential real estate. Legal entities were not entitled to hold residential property. This has change with the the new Housing Code of 2022. Legal entities established in Tajiskistan are now entitled to hold residential property. For the purposes of the OECD FDIRRI, the previous was assumed not discriminatory towards foreign-owned juridical persons, only foreign natural persons. For other types of real estate, except land, there were no other restriction. Foreign legal entities were allowed to buy and sell buildings and structures as locally incorporated companies. 
"SECTION I. GENERAL PROVISIONS
Article 1
Privatization of housing is carried out by free transfer or sale into the ownership of citizens on a voluntary basis of the premises they occupy in the state housing fund.
Section 2.
Citizens occupying residential premises in the houses of the state housing fund under a lease or rental agreement shall have the right, with the consent of all cohabiting adult family members, to acquire these premises in the property under the conditions provided for by this Law and other regulatory acts of the Republic of Tajikistan.
Section 3.
Citizens who become owners of residential premises own, use, dispose of them in accordance with applicable law and have the right to sell, give, bequeath, lease, and make other transactions with them that do not contradict the current legislation of the Republic of Tajikistan.
[...]
Section 17.
The housing fund managed by enterprises and organizations, or transferred to operational management by institutions, in case of privatization of these enterprises, institutions and organizations shall be privatized together with them under the conditions established by this Law, or transferred to the appropriate executive authority (hukumat) in whose territory is. [...]" (Law of the Republic of Tajikistan of November 4, 1995 No. 114 "On Privatization of the Housing Fund of the Republic of Tajikistan" [google translated])
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"CHAPTER 8. CONSTRUCTION OF PRIVATE HOUSING
Article 56. The right of citizens of the Republic of Tajikistan to build private housing
1. Citizens of the Republic of Tajikistan have the right to build a private residential building on a plot of land allocated in accordance with the procedure established by the legislation of the Republic of Tajikistan for these purposes.
2. The right of citizens of the Republic of Tajikistan to build housing is ensured by the development and protection by the state of the existing individual housing stock, the promotion of individual housing construction, and the fair distribution of land on the basis of the legislation of the Republic of Tajikistan. [...]" (Code of the Republic of Tajikistan dated December 28, 2012, No. 933 "Town Planning Code of the Republic of Tajikistan" [google translated])
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"CHAPTER 2. RESIDENTIAL PREMISES AND HOUSING STOCK
Article 8. Residential premises and its types
Residential premises include: 1) a residential building, part of a residential building; 2) an apartment in an apartment building, part of an apartment; 3) room.
Article 9. Purpose and use of residential premises
1. Residential premises are intended for the residence of citizens.
2. The use of residential premises is carried out in compliance with the rights and legitimate interests of citizens, sanitary and hygienic, environmental, architectural and urban planning, fire safety and other requirements stipulated by the legislation of the Republic of Tajikistan. Standard rules for the use of residential premises are approved by the authorized state body in the housing sector.
3. The use of residential premises or part thereof for the implementation of professional activities or individual entrepreneurial activities by citizens residing therein is permitted with the consent of the owner and residents of this premises, if this does not violate the rights and legitimate interests of other citizens, as well as the requirements that the residential premises must meet.
4. Placement of industrial production facilities in residential premises is prohibited
[...]
Article 10. Types of housing stock
1. The housing stock, depending on the form of ownership, is divided into: 1) state housing stock; 2) private housing stock.
2. The state housing stock consists of the republican, municipal housing stock and the housing stock of self-government bodies of settlements and villages.
3. The private housing stock consists of residential premises owned by citizens or non-governmental legal entities or their associations.
[...]
Article 19. Ownership rights to a constructed residential building or apartment building
1. The construction of a residential or multi-apartment building is carried out by citizens of the Republic of Tajikistan, legal entities, local executive bodies of state power, self-government bodies of settlements and villages in the manner established by the legislation of the Republic of Tajikistan.
2. The right of ownership to a constructed residential building or apartment building belongs, respectively, to a citizen of the Republic of Tajikistan, legal entities, a state body, and self-government bodies of settlements and villages, at whose expense the financing of the construction of a residential building or apartment building was carried out.
3. When financing the construction of a residential building or apartment building through the shared participation of citizens, legal entities, government agencies, and self-government bodies of settlements and villages, they acquire the right of ownership of residential premises in such residential premises in proportion to their share of participation, unless otherwise provided by law or by agreement of the parties.
[...]
Article 115. Residential Lease Agreement
1. Under a residential lease agreement, one party - the owner of the residential premises or a person authorized by him (the lessor) undertakes to provide the other party - a citizen (the lessee) with residential premises for possession and use for living, for a fee.
2. A legal entity uses residential premises only for living. [...]" (Housing code of the Republic of Tajikistan of March 18, 2022 No. 1852 [google translation])
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Previous Housing Code
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"SECTION 1. GENERAL
Article 1. The right of citizens of Tajikistan to housing
In accordance with the Constitution of the Republic of Tajikistan, every citizen has the right to housing.
[...]
Article 4. Housing Fund
The housing fund is comprised of residential buildings, residential premises located on the territory of the Republic of Tajikistan, as well as other buildings credited to the housing fund after they are accepted for operation and legal registration in the manner prescribed by the Law.
The non-residential premises in residential buildings intended for commercial, domestic and other non-industrial needs are not included in the housing stock.
Article 5. Types of housing stock
Housing fund includes:
1. State housing fund - residential buildings and premises in buildings owned by the state.
2. Public housing fund - residential buildings and premises in buildings owned by collective farms, cooperative organizations, associations, trade unions and other public organizations.
3. Housing cooperatives fund - residential buildings owned by housing cooperatives.
4. Individual housing stock - residential buildings owned by citizens, as well as privatized residential premises (apartments) located in the houses of the state and public housing stock.
The housing fund also includes residential buildings owned by state-collective farm and other state-cooperative associations, enterprises and organizations.
[...]
Article 7. Appointment of residential buildings and premises
Dwelling houses and residential premises are intended for citizens to live in the manner prescribed by law, as well as for use as official residential premises and dormitories.
The use of residential buildings and residential premises for non-residential purposes is prohibited.
[...]
SECTION 3. PROVISION OF CITIZENS BY RESIDENTIAL PREMISES. RENT A RESIDENTIAL ROOM [...]
CHAPTER 8. OWNERSHIP OF CITIZENS APARTMENT (RESIDENTIAL HOUSE)
Section 110. Use of an Apartment (Apartment Building) Owned by a Citizen by Ownership
Citizens who own an apartment (residential buildings) use them for personal residence and residence of members of their families. They have the right to instill other citizens in apartments (houses), rent these apartments (houses) to other citizens or organizations, and also use residential houses for labor management.
The ownership of an apartment (apartment building) is confirmed by documents notarized and issued by local executive authorities.
The owner of an apartment or apartment building (including an unfinished one) has the right to freely sell at his discretion an apartment (house), determining the conditions of sale, donate it, bequeath to others and dispose of the apartment (house) in a manner not prohibited by legislative acts. Relations related to the exercise of the right of ownership to apartments (residential buildings) are regulated by the legislation on property, taking into account the features established by this Code.
[...]
Article 112. Construction of a residential building
The construction of a residential building is carried out by citizens of the Republic of Tajikistan on a land plot allocated by the relevant local authority for individual housing construction and maintenance of a residential building in accordance with the legislation of the Republic of Tajikistan.
[...]
Article 113. Acquisition of an apartment (apartment building) by way of civil law transactions
An apartment (residential building), including unfinished or part of an apartment (residential building) can be acquired into ownership through transactions of purchase and sale, exchange, donation or other civil transactions not prohibited by law.
The contract of purchase and sale or donation of an apartment (apartment building) located in a city, region or located in a rural locality must be notarized and registered with the executive authorities. Failure to comply with these rules entails the invalidity of the contract.
[...]
Article 117. The right to common ownership of a residential building
Two or more citizens can acquire the right of common ownership of a house in two or more apartments in case of joint construction, purchase of a house through civil law transactions or by inheritance, redemption of a house as a result of privatization, payment of the entire share contribution by members of the cooperative and other cases. Each of these citizens acquires ownership of the respective apartment, and parts of the house that are in common use are recognized as their common property. [...]" (Housing Code of the Republic of Tajikistan of December 27, 1997 [google translated])
Law of the Republic of Tajikistan of November 4, 1995 No. 114 "On Privatization of the Housing Fund of the Republic of Tajikistan" [google translation]
Code of the Republic of Tajikistan dated December 28, 2012, No. 933 "Town Planning Code of the Republic of Tajikistan" [google translation]
Housing code of the Republic of Tajikistan of March 18, 2022 No. 1852 [google translation]
Housing Code of the Republic of Tajikistan of December 27, 1997 [repealed by Code No. 1852 of 2022] [google translation]
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