OpenAccountants/Afghanistan/Afghanistan Corporate Income Tax

Afghanistan Corporate Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: corporate income tax for Afghanistan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

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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Key figures — Afghanistan, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Corporate income tax rate

20%Income Tax Law 2009

Rate applies to

All corporations and limited-liability companies regardless of size or sectorIncome Tax Law 2009

Tax base

Net taxable income (gross income less allowable business deductions)Income Tax Law 2009

Business Receipts Tax (separate from CIT)

Levied on gross receipts before deductions; 4% general, 2% / 5% for certain sectorsIncome Tax Law 2009

Withholding tax on dividends

20%Income Tax Law 2009

Withholding tax on interest

20%Income Tax Law 2009

Withholding tax on royalties

20%Income Tax Law 2009

Withholding on contractor payments (licensed firm)

2% of the gross contract paymentIncome Tax Law 2009

Withholding on contractor payments (no business licence)

7% of the gross contract paymentIncome Tax Law 2009

Withholding tax on rent

20% where monthly rent exceeds 15,000 AFN (10% for lower amounts)Income Tax Law 2009

Loss carry-forward

Trading losses may be carried forward (commonly up to 3 years)Income Tax Law 2009

Corporate return filing deadline

Within 3 months after the end of the tax yearIncome Tax Law 2009

Corporate tax payment

Balance due with the annual return; BRT paid quarterlyIncome Tax Law 2009

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Corporate income tax

Afghan companies and other legal persons pay a flat 20% corporate income tax on taxable profit under the Income Tax Law 2009, in addition to the Business Receipts Tax levied on gross turnover. Withholding obligations apply to dividends, interest, royalties, rent and contractor payments.

Corporate income tax rate — 20% percent (flat) (Income Tax Law 2009)
Rate applies to — All corporations and limited-liability companies regardless of size or sector (Income Tax Law 2009)
Tax base — Net taxable income (gross income less allowable business deductions) (Income Tax Law 2009)
Business Receipts Tax (separate from CIT) — Levied on gross receipts before deductions; 4% general, 2% / 5% for certain sectors percent (Income Tax Law 2009)
Withholding tax on dividends — 20% percent ((approx — confirm current rate)) (Income Tax Law 2009)
Withholding tax on interest — 20% percent ((approx — confirm current rate)) (Income Tax Law 2009)
Withholding tax on royalties — 20% percent ((approx — confirm current rate)) (Income Tax Law 2009)
Withholding on contractor payments (licensed firm) — 2% of the gross contract payment percent (Income Tax Law 2009)
Withholding on contractor payments (no business licence) — 7% of the gross contract payment percent (Income Tax Law 2009)
Withholding tax on rent — 20% where monthly rent exceeds 15,000 AFN (10% for lower amounts) percent ((approx — confirm tiers)) (Income Tax Law 2009)
Loss carry-forward — Trading losses may be carried forward (commonly up to 3 years) ((approx — confirm carry-forward period)) (Income Tax Law 2009)
Corporate return filing deadline — Within 3 months after the end of the tax year ((approx — confirm)) (Income Tax Law 2009)
Corporate tax payment — Balance due with the annual return; BRT paid quarterly (Income Tax Law 2009)

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Corporate income tax

Corporate income tax rate — 20% percent (flat) (Income Tax Law 2009)

Rate applies to — All corporations and limited-liability companies regardless of size or sector (Income Tax Law 2009)

Tax base — Net taxable income (gross income less allowable business deductions) (Income Tax Law 2009)

Business Receipts Tax (separate from CIT) — Levied on gross receipts before deductions; 4% general, 2% / 5% for certain sectors percent (Income Tax Law 2009)

Withholding tax on dividends — 20% percent ((approx — confirm current rate)) (Income Tax Law 2009)

Withholding tax on interest — 20% percent ((approx — confirm current rate)) (Income Tax Law 2009)

Withholding tax on royalties — 20% percent ((approx — confirm current rate)) (Income Tax Law 2009)

Withholding on contractor payments (licensed firm) — 2% of the gross contract payment percent (Income Tax Law 2009)

Withholding on contractor payments (no business licence) — 7% of the gross contract payment percent (Income Tax Law 2009)

Withholding tax on rent — 20% where monthly rent exceeds 15,000 AFN (10% for lower amounts) percent ((approx — confirm tiers)) (Income Tax Law 2009)

Loss carry-forward — Trading losses may be carried forward (commonly up to 3 years) ((approx — confirm carry-forward period)) (Income Tax Law 2009)

Corporate return filing deadline — Within 3 months after the end of the tax year ((approx — confirm)) (Income Tax Law 2009)

Corporate tax payment — Balance due with the annual return; BRT paid quarterly (Income Tax Law 2009)