Source-cited draft: tax overview 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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Overview of Afghanistan tax system
Afghanistan operates a self-assessment direct-tax system administered by the Afghanistan Revenue Department, built on the Income Tax Law 2009. Headline rates are flat: 20% on corporate income, a progressive but low-banded salary tax topping out at 20%, plus a turnover-based Business Receipts Tax instead of an operational VAT.Income Tax Law 2009
National tax authority
Afghanistan Revenue Department (ARD), Ministry of FinanceIncome Tax Law 2009 (https://ard.gov.af/)View source ↗
Tax (fiscal) year
Solar Hijri year, running approx. 21 December to 20 December (1 Jadi to end of Qaws)Income Tax Law 2009
Currency
Afghani (AFN / ؋)Da Afghanistan Bank Law
Basis of taxation
Residents taxed on worldwide income; non-residents taxed on Afghan-source income onlyIncome Tax Law 2009
Top personal (salary) income tax rate
20Income Tax Law 2009
Corporate income tax rate
20Income Tax Law 2009
VAT / GST
No operational VAT; a VAT Law exists but implementation has been repeatedly deferred. Business Receipts Tax (BRT) on gross turnover applies in its place.Value Added Tax Law (not yet in force); Income Tax Law 2009 (BRT)
Business Receipts Tax (turnover tax) range
2% to 5% of gross receipts depending on sector (general 4%)Income Tax Law 2009
Annual income tax return deadline
Within 3 months after the end of the tax yearIncome Tax Law 2009
Business Receipts Tax filing frequency
QuarterlyIncome Tax Law 2009 (https://ard.gov.af/820/quarterly-business-receipts-tax-brt-user-guides)View source ↗
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