OpenAccountants/Afghanistan/Afghanistan VAT / GST

Afghanistan VAT / GST

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: vat / gst 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.

Operational VAT

No general VAT is currently operational; the VAT Law's entry into force has been deferred ((approx — confirm current commencement status with ARD))Value Added Tax Law (not yet in force)

Legislated VAT standard rate (when in force)

10Value Added Tax Law

Legislated VAT registration threshold

150,000,000Value Added Tax Law

Business Receipts Tax — general rate

4% of gross receiptsIncome Tax Law 2009

BRT — small restaurants

2% of gross receiptsIncome Tax Law 2009

BRT — hotels, large restaurants, club halls

5% of gross receiptsIncome Tax Law 2009

BRT — telecom / airlines

5% of gross receipts (incl. telecom services fee components where applicable)Income Tax Law 2009

BRT tax base

Total gross receipts (sales) before any deduction; no input creditIncome Tax Law 2009

BRT filing / payment frequency

Quarterly[Income Tax Law 2009](https://ard.gov.af/820/quarterly-business-receipts-tax-brt-user-guides)

Reverse charge

Not applicable while VAT is not operational; BRT has no reverse-charge mechanismIncome Tax Law 2009

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

The full Guide

VAT status and Business Receipts Tax

Afghanistan has enacted a VAT Law but, as of 2025, its commencement has been repeatedly postponed and it is not generally operational. In practice the consumption-type levy in force is the Business Receipts Tax (BRT), a tax on gross turnover with no input-credit mechanism.

Operational VAT — No general VAT is currently operational; the VAT Law's entry into force has been deferred ((approx — confirm current commencement status with ARD)) (Value Added Tax Law (not yet in force))
Legislated VAT standard rate (when in force) — 10 percent (Value Added Tax Law)
Legislated VAT registration threshold — 150,000,000 AFN annual turnover ((approx — confirm; applies only when VAT commences)) (Value Added Tax Law)
Business Receipts Tax — general rate — 4% of gross receipts percent (Income Tax Law 2009)
BRT — small restaurants — 2% of gross receipts percent ((approx — confirm sector classification)) (Income Tax Law 2009)
BRT — hotels, large restaurants, club halls — 5% of gross receipts percent (Income Tax Law 2009)
BRT — telecom / airlines — 5% of gross receipts (incl. telecom services fee components where applicable) percent ((approx — confirm)) (Income Tax Law 2009)
BRT tax base — Total gross receipts (sales) before any deduction; no input credit (Income Tax Law 2009)
BRT filing / payment frequency — Quarterly (Income Tax Law 2009)
Reverse charge — Not applicable while VAT is not operational; BRT has no reverse-charge mechanism (Income Tax Law 2009)

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VAT status and Business Receipts Tax

Operational VAT — No general VAT is currently operational; the VAT Law's entry into force has been deferred ((approx — confirm current commencement status with ARD)) (Value Added Tax Law (not yet in force))

Legislated VAT standard rate (when in force) — 10 percent (Value Added Tax Law)

Legislated VAT registration threshold — 150,000,000 AFN annual turnover ((approx — confirm; applies only when VAT commences)) (Value Added Tax Law)

Business Receipts Tax — general rate — 4% of gross receipts percent (Income Tax Law 2009)

BRT — small restaurants — 2% of gross receipts percent ((approx — confirm sector classification)) (Income Tax Law 2009)

BRT — hotels, large restaurants, club halls — 5% of gross receipts percent (Income Tax Law 2009)

BRT — telecom / airlines — 5% of gross receipts (incl. telecom services fee components where applicable) percent ((approx — confirm)) (Income Tax Law 2009)

BRT tax base — Total gross receipts (sales) before any deduction; no input credit (Income Tax Law 2009)

BRT filing / payment frequency — Quarterly (Income Tax Law 2009)

Reverse charge — Not applicable while VAT is not operational; BRT has no reverse-charge mechanism (Income Tax Law 2009)