Af Vat Gst

---
name: af-vat-gst
description: "Source-cited draft: vat / gst 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-vat-gst"
  jurisdiction: "AF"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Afghanistan VAT / GST

## 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](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 mechanism  _(Income Tax Law 2009)_

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