- Income tax brackets updated
refreshed rates for July 2026 MoF relief, WHT, brackets, fiscal year, filing deadline and sources (momp.gov.af, pajhwok.com)
AF
Afghanistan
Southern Asia
AFN
AF · AFG · #40 · 4 cities
Nomad score
27/100
Compare
Top income tax
15.0%
Worldwide system
Corporate tax
10.0%
VAT/GST
None
standard rate
Tax residency
183 days
7 tax treaties
Afghanistan tax profile
Data year: 2026
- Tax system
- Worldwide Residents (natural and legal persons) are taxed on worldwide income. Non-residents pay on Afghan-source income. Corporate income tax is a flat 10% of annual net taxable profit for legal entities since July 2026, except mining extraction companies (20%) and certain audit-driven assessments tied to pre-reform loss carryforwards. Business receipts tax (BRT) applies on gross receipts (typically 2–10% by sector) in addition to income tax. There is no VAT.
- Top PIT rate
- 15.0%
- Corporate tax rate
- 10.0%
- VAT/GST
- No VAT/GST
- Capital gains tax
- 0.5% Gains on business assets are taxed as ordinary income at CIT or PIT rates. Transfers of movable or immovable property are subject to a 0.5% fixed tax at transfer (reduced from 1% in July 2026); for individuals this is generally final, while legal entities credit it against annual CIT.
- Social security (employee)
- Rate not recorded
- Social security (employer)
- Rate not recorded
- Dividend withholding
- 20.0%
- Interest withholding
- 20.0%
- Royalty withholding
- 20.0%
- Treaty count
- 7
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| AFN 0 | and above | 10.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| AFN 0 | AFN 120,000 | 0.0% |
| AFN 120,001 | AFN 1,200,000 | 10.0% |
| AFN 1,200,001 | and above | 15.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- A natural person is resident if they have their principal home in Afghanistan, are present 183+ days in the tax year, or are a government employee assigned abroad. Legal persons are resident if established in Afghanistan or if the centre of administrative management is in Afghanistan.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 03-21 – 03-20
- Filing deadline
- June 20
Sources
- Income Tax Law 2009 (MoF translation) (accessed Oct 9, 2026) Residency, worldwide taxation, statutory PIT/CIT schedules, WHT, BRT, property transfer tax, filing rules
- Ministry of Finance — tax relief announcement (accessed Oct 9, 2026) 10% CIT (except mining extraction), revised PIT brackets, effective July 2026
- PwC Worldwide Tax Summaries — Afghanistan chapter (accessed Oct 9, 2026) BRT rates, WHT, residency, corporate filing (pre-2026 headline CIT/PIT rates)
- Quest Financial — MoF implementation guidance summary (accessed Oct 9, 2026) July 2026 effective date, monthly PIT brackets, 0.5% property transfer tax, CIT exceptions
Change history
-
-
- Income tax brackets updated
refreshed rates for July 2026 MoF relief, WHT, brackets, fiscal year, filing deadline and sources (momp.gov.af, pajhwok.com)
-
- Income tax brackets updated
refreshed rates for July 2026 MoF relief, WHT, brackets, fiscal year, filing deadline and sources (momp.gov.af, pajhwok.com)
-
- Income tax brackets updated
refreshed rates for July 2026 MoF relief, WHT, brackets, fiscal year, filing deadline and sources (momp.gov.af, pajhwok.com)
-
- Income tax brackets updated
refreshed rates for July 2026 MoF relief, WHT, brackets, fiscal year, filing deadline and sources (momp.gov.af, pajhwok.com)
-
- Income tax brackets updated
refreshed rates for July 2026 MoF relief, WHT, brackets, fiscal year, filing deadline and sources (momp.gov.af, pajhwok.com)
-
- Income tax brackets updated
refreshed rates for July 2026 MoF relief, WHT, brackets, fiscal year, filing deadline and sources (momp.gov.af, pajhwok.com)
-
- Income tax brackets updated
refreshed rates for July 2026 MoF relief, WHT, brackets, fiscal year, filing deadline and sources (momp.gov.af, pajhwok.com)
-
- Income tax brackets updated
refreshed rates for July 2026 MoF relief, WHT, brackets, fiscal year, filing deadline and sources (momp.gov.af, pajhwok.com)
-
- Income tax brackets updated
refreshed rates for July 2026 MoF relief, WHT, brackets, fiscal year, filing deadline and sources (momp.gov.af, pajhwok.com)