OpenAccountants/Afghanistan/Afghanistan Payroll & Social Contributions

Afghanistan Payroll & Social Contributions

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: payroll & social contributions 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.

Employer withholding and remittance obligation

Employers withhold monthly salary tax (PAYE-equivalent) from wages under the Income Tax Law 2009 and remit it to the Afghanistan Revenue Department. Afghanistan has no broad mandatory social-security/pension scheme for private-sector employees; a contributory pension exists chiefly for government employees.Income Tax Law 2009

Salary tax withholding (PAYE-equivalent)

0% / 2% / 10%+150 / 20%+8,900Income Tax Law 2009

Withholding remittance deadline

Generally within 10 days after the end of the month in which tax was withheld (approx — confirm exact remittance window)Income Tax Law 2009

Private-sector social security / payroll contributions

No general mandatory employer/employee social-security or payroll insurance contributions for private-sector workers (approx — confirm; limited schemes may apply)Labour Law of Afghanistan

Government employee pension contribution

~8% of salaryPensions Law / Civil Servants Law

Wage base for salary tax

Gross monthly cash salary and most taxable benefits/allowancesIncome Tax Law 2009

Exempt salary components

Certain reimbursements and statutory exemptions may be excluded from taxable salary (approx — confirm specific exemptions)Income Tax Law 2009

Employer reporting

Employers file salary withholding tax returns and maintain payroll records for ARDIncome Tax Law 2009

Salary tax ceiling/cap

No upper cap — top 20% band applies to all salary above 100,000 AFN per monthIncome Tax Law 2009

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

The full Guide

Payroll withholding and social contributions

Employer withholding and remittance obligation — Employers withhold monthly salary tax (PAYE-equivalent) from wages under the Income Tax Law 2009 and remit it to the Afghanistan Revenue Department. Afghanistan has no broad mandatory social-security/pension scheme for private-sector employees; a contributory pension exists chiefly for government employees. (Income Tax Law 2009)
Salary tax withholding (PAYE-equivalent) — 0% / 2% / 10%+150 / 20%+8,900 (Employer withholds monthly per the salary tax brackets) (Income Tax Law 2009)
Withholding remittance deadline — Generally within 10 days after the end of the month in which tax was withheld (approx — confirm exact remittance window) (Income Tax Law 2009)
Private-sector social security / payroll contributions — No general mandatory employer/employee social-security or payroll insurance contributions for private-sector workers (approx — confirm; limited schemes may apply) (Labour Law of Afghanistan)
Government employee pension contribution — ~8% of salary (Contributory pension scheme applies to civil servants (employee contribution commonly ~8% of salary) percent (approx — confirm rate and applicability)) (Pensions Law / Civil Servants Law)
Wage base for salary tax — Gross monthly cash salary and most taxable benefits/allowances (Income Tax Law 2009)
Exempt salary components — Certain reimbursements and statutory exemptions may be excluded from taxable salary (approx — confirm specific exemptions) (Income Tax Law 2009)
Employer reporting — Employers file salary withholding tax returns and maintain payroll records for ARD (Income Tax Law 2009)
Salary tax ceiling/cap — No upper cap — top 20% band applies to all salary above 100,000 AFN per month AFN (Income Tax Law 2009)

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Payroll withholding and social contributions

Employer withholding and remittance obligation — Employers withhold monthly salary tax (PAYE-equivalent) from wages under the Income Tax Law 2009 and remit it to the Afghanistan Revenue Department. Afghanistan has no broad mandatory social-security/pension scheme for private-sector employees; a contributory pension exists chiefly for government employees. (Income Tax Law 2009)

Salary tax withholding (PAYE-equivalent) — 0% / 2% / 10%+150 / 20%+8,900 (Employer withholds monthly per the salary tax brackets) (Income Tax Law 2009)

Withholding remittance deadline — Generally within 10 days after the end of the month in which tax was withheld (approx — confirm exact remittance window) (Income Tax Law 2009)

Private-sector social security / payroll contributions — No general mandatory employer/employee social-security or payroll insurance contributions for private-sector workers (approx — confirm; limited schemes may apply) (Labour Law of Afghanistan)

Government employee pension contribution — ~8% of salary (Contributory pension scheme applies to civil servants (employee contribution commonly ~8% of salary) percent (approx — confirm rate and applicability)) (Pensions Law / Civil Servants Law)

Wage base for salary tax — Gross monthly cash salary and most taxable benefits/allowances (Income Tax Law 2009)

Exempt salary components — Certain reimbursements and statutory exemptions may be excluded from taxable salary (approx — confirm specific exemptions) (Income Tax Law 2009)

Employer reporting — Employers file salary withholding tax returns and maintain payroll records for ARD (Income Tax Law 2009)

Salary tax ceiling/cap — No upper cap — top 20% band applies to all salary above 100,000 AFN per month AFN (Income Tax Law 2009)