Afghanistan Personal Income Tax

Personal income tax — monthly salary brackets

• Monthly salary 0 – 5,000 AFN — 0% percent (Income Tax Law 2009)
• Monthly salary 5,001 – 12,500 AFN — 2% of the amount over 5,000 AFN percent (Income Tax Law 2009)
• Monthly salary 12,501 – 100,000 AFN — 10% of the amount over 12,500 AFN, plus 150 AFN percent (Income Tax Law 2009)
• Monthly salary over 100,000 AFN — 20% of the amount over 100,000 AFN, plus 8,900 AFN percent (Income Tax Law 2009)
• Effective monthly tax-free threshold — 5,000 AFN per month (≈ 60,000 AFN per year) AFN (Income Tax Law 2009)
• Residence test — Individual domiciled in Afghanistan, OR present in Afghanistan for 183 days or more in the tax year, OR a government employee posted abroad (Income Tax Law 2009)
• Resident income scope — Worldwide income (with foreign tax credit relief where applicable) (Income Tax Law 2009)
• Non-resident income scope — Afghan-source income only (Income Tax Law 2009)
• Individual business / sole-proprietor income tax — Taxed under the general income tax at progressive natural-person rates up to 20%, plus applicable BRT on turnover ((approx — confirm interaction of fixed/small-business tax regimes)) (Income Tax Law 2009)
• Annual return filing deadline — Within 3 months after the tax year-end ((approx — confirm)) (Income Tax Law 2009)
• Collection of salary tax — Withheld at source monthly by the employer and remitted to ARD (PAYE-equivalent) (Income Tax Law 2009)

Salary income tax is computed monthly under the Income Tax Law 2009 using a low-banded progressive schedule that effectively exempts low earners. The same schedule applies to residents; non-residents are taxed only on Afghan-source income.