Source-cited draft: company formation & entity choice for Afghanistan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Overview of company formation framework
Companies in Afghanistan are formed and licensed primarily under the Law on Limited Liability Companies and the Corporations and Limited Liabilities Law, with registration handled through the central business registry (historically AISA / ACBR). The limited liability company is the most common vehicle for foreign and domestic investors.Law on Limited Liability Companies; Corporations and Limited Liabilities Law
Limited Liability Company (LLC)
Most common entity; 2 to 50 members, liability limited to capital contribution ((approx — confirm member limits))Law on Limited Liability Companies
Corporation (joint-stock company)
Share-capital company suited to larger ventures; minimum founders applyCorporations and Limited Liabilities Law
Sole proprietorship
Single owner with unlimited personal liability; licensed as an individual businessCommercial Code of Afghanistan
Branch / representative office of a foreign company
Foreign companies may register a branch or representative office to operate locallyLaw on Limited Liability Companies
Minimum share capital (LLC)
No fixed statutory minimum capital for an LLC in practice ((approx — confirm; sector licences may impose minimums))Law on Limited Liability Companies
Business registry
Central Business Registry (ACBR) / investment agency, under the Ministry of Industry and Commerce ((approx — confirm current registry body))Law on Limited Liability Companies
Core incorporation steps
Name reservation; submit articles of association and shareholder documents; obtain business licence; obtain Taxpayer Identification Number (TIN); register for taxLaw on Limited Liability Companies
Taxpayer Identification Number (TIN)
TIN registration with ARD is mandatory for all businessesIncome Tax Law 2009
Incorporation timeline
Typically a few business days to several weeks depending on licence type ((approx — confirm))Law on Limited Liability Companies
Incorporation / licence cost
Government registration and licence fees apply (varies by capital and sector) ((approx — confirm current fee schedule))Law on Limited Liability Companies
Annual business licence renewal
Business licences must be periodically renewed with the registry ((approx — confirm renewal period))Law on Limited Liability Companies
Annual tax compliance
File annual income tax return within 3 months of year-end; file BRT quarterly; remit salary withholding monthly ((approx — confirm deadlines))Income Tax Law 2009
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Afghanistan computations in the OpenAccountants Tax Library.