Af Tax Overview

---
name: af-tax-overview
description: "Source-cited draft: tax overview 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-tax-overview"
  jurisdiction: "AF"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Afghanistan Tax Overview

## Afghanistan tax system at a glance

- **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 Finance  _([Income Tax Law 2009 (https://ard.gov.af/)](https://ard.gov.af/))_
- **Tax (fiscal) year** — Solar Hijri year, running approx. 21 December to 20 December (1 Jadi to end of Qaws) (approx — confirm; corporate years may differ by Gregorian conversion)  _(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 only  _(Income Tax Law 2009)_
- **Top personal (salary) income tax rate** — 20 percent  _(Income Tax Law 2009)_
- **Corporate income tax rate** — 20 percent (flat on all legal persons)  _(Income 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. (approx — confirm current VAT commencement status with ARD)  _(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%) percent  _(Income Tax Law 2009)_
- **Annual income tax return deadline** — Within 3 months after the end of the tax year (approx — confirm; extensions may apply)  _(Income Tax Law 2009)_
- **Business Receipts Tax filing frequency** — Quarterly  _([Income Tax Law 2009 (https://ard.gov.af/820/quarterly-business-receipts-tax-brt-user-guides)](https://ard.gov.af/820/quarterly-business-receipts-tax-brt-user-guides))_

## 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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/af-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.