Af Income Tax

---
name: af-income-tax
description: "Source-cited draft: personal income tax for Afghanistan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/af-income-tax"
  jurisdiction: "AF"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# 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.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `af-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/af-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.