Afghanistan VAT / GST
VAT status and Business Receipts Tax
Afghanistan has enacted a VAT Law but, as of 2025, its commencement has been repeatedly postponed and it is not generally operational. In practice the consumption-type levy in force is the Business Receipts Tax (BRT), a tax on gross turnover with no input-credit mechanism.
- Operational VAT — No general VAT is currently operational; the VAT Law's entry into force has been deferred ((approx — confirm current commencement status with ARD)) (Value Added Tax Law (not yet in force))
- Legislated VAT standard rate (when in force) — 10 percent (Value Added Tax Law)
- Legislated VAT registration threshold — 150,000,000 AFN annual turnover ((approx — confirm; applies only when VAT commences)) (Value Added Tax Law)
- Business Receipts Tax — general rate — 4% of gross receipts percent (Income Tax Law 2009)
- BRT — small restaurants — 2% of gross receipts percent ((approx — confirm sector classification)) (Income Tax Law 2009)
- BRT — hotels, large restaurants, club halls — 5% of gross receipts percent (Income Tax Law 2009)
- BRT — telecom / airlines — 5% of gross receipts (incl. telecom services fee components where applicable) percent ((approx — confirm)) (Income Tax Law 2009)
- BRT tax base — Total gross receipts (sales) before any deduction; no input credit (Income Tax Law 2009)
- BRT filing / payment frequency — Quarterly (Income Tax Law 2009)
- Reverse charge — Not applicable while VAT is not operational; BRT has no reverse-charge mechanism (Income Tax Law 2009)
Talk to a verified accountant
This guide is maintained by the OpenAccountants network — accountants who put their name behind the tax answers AI gives people. The live, always-current version (and the professional behind it) is at openaccountants.com.
- Use it in your AI: https://www.openaccountants.com/connect
- Meet the accountants: https://www.openaccountants.com/network
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-vat-gst on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/af-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.


