Afghanistan Personal Income Tax
Personal income tax — monthly salary brackets
- Monthly salary 0 – 5,000 AFN — 0% percent (Income Tax Law 2009)
- Monthly salary 5,001 – 12,500 AFN — 2% of the amount over 5,000 AFN percent (Income Tax Law 2009)
- Monthly salary 12,501 – 100,000 AFN — 10% of the amount over 12,500 AFN, plus 150 AFN percent (Income Tax Law 2009)
- Monthly salary over 100,000 AFN — 20% of the amount over 100,000 AFN, plus 8,900 AFN percent (Income Tax Law 2009)
- Effective monthly tax-free threshold — 5,000 AFN per month (≈ 60,000 AFN per year) AFN (Income Tax Law 2009)
- Residence test — Individual domiciled in Afghanistan, OR present in Afghanistan for 183 days or more in the tax year, OR a government employee posted abroad (Income Tax Law 2009)
- Resident income scope — Worldwide income (with foreign tax credit relief where applicable) (Income Tax Law 2009)
- Non-resident income scope — Afghan-source income only (Income Tax Law 2009)
- Individual business / sole-proprietor income tax — Taxed under the general income tax at progressive natural-person rates up to 20%, plus applicable BRT on turnover ((approx — confirm interaction of fixed/small-business tax regimes)) (Income Tax Law 2009)
- Annual return filing deadline — Within 3 months after the tax year-end ((approx — confirm)) (Income Tax Law 2009)
- Collection of salary tax — Withheld at source monthly by the employer and remitted to ARD (PAYE-equivalent) (Income Tax Law 2009)
Salary income tax is computed monthly under the Income Tax Law 2009 using a low-banded progressive schedule that effectively exempts low earners. The same schedule applies to residents; non-residents are taxed only on Afghan-source income.
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General reference only. This document does not constitute tax, legal, or financial advice. Verify figures against the cited primary sources or with a licensed professional before relying on them.
Today's figures and who stands behind this skill
This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call get_skill with slug af-income-tax on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/af-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.
