Afghanistan Tax Overview
Afghanistan tax system at a glance
- Overview of Afghanistan tax system — Afghanistan operates a self-assessment direct-tax system administered by the Afghanistan Revenue Department, built on the Income Tax Law 2009. Headline rates are flat: 20% on corporate income, a progressive but low-banded salary tax topping out at 20%, plus a turnover-based Business Receipts Tax instead of an operational VAT. (Income Tax Law 2009)
- National tax authority — Afghanistan Revenue Department (ARD), Ministry of Finance (Income Tax Law 2009 (https://ard.gov.af/))
- Tax (fiscal) year — Solar Hijri year, running approx. 21 December to 20 December (1 Jadi to end of Qaws) (approx — confirm; corporate years may differ by Gregorian conversion) (Income Tax Law 2009)
- Currency — Afghani (AFN / ؋) (Da Afghanistan Bank Law)
- Basis of taxation — Residents taxed on worldwide income; non-residents taxed on Afghan-source income only (Income Tax Law 2009)
- Top personal (salary) income tax rate — 20 percent (Income Tax Law 2009)
- Corporate income tax rate — 20 percent (flat on all legal persons) (Income Tax Law 2009)
- VAT / GST — No operational VAT; a VAT Law exists but implementation has been repeatedly deferred. Business Receipts Tax (BRT) on gross turnover applies in its place. (approx — confirm current VAT commencement status with ARD) (Value Added Tax Law (not yet in force); Income Tax Law 2009 (BRT))
- Business Receipts Tax (turnover tax) range — 2% to 5% of gross receipts depending on sector (general 4%) percent (Income Tax Law 2009)
- Annual income tax return deadline — Within 3 months after the end of the tax year (approx — confirm; extensions may apply) (Income Tax Law 2009)
- Business Receipts Tax filing frequency — Quarterly (Income Tax Law 2009 (https://ard.gov.af/820/quarterly-business-receipts-tax-brt-user-guides))
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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-tax-overview on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/af-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.


