Afghanistan Tax & Investment Guides
16 guides covering Afghan taxation, progressive IIT 10–20% (3 brackets with AFN 60K/year exempt), corporate income tax 20% standard, no VAT system (limited sales tax), property transfer tax ~5%, no social security system, and key investment topics for 2026.
Personal Tax & Residency
Progressive IIT 10-20% (3 brackets), AFN 60K/year exempt, 183-day residency rule, DTTs
Afghanistan Personal Tax Guide 2026 — IIT 10–20% Progressive, AFN 60K Exemption
Afghan personal income tax (IIT). Progressive rates 10%, 15%, 20% across 3 annual brackets. Tax-free threshold AFN 60,000/year. Filing under the Solar Hijri calendar and compliance for 2026.
Afghanistan Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, Source Rules, DTTs
Afghan tax residency. 183-day physical presence test, permanent home criterion, source of income rules, limited double tax treaties for 2026.
VAT & Indirect Tax
No VAT system, limited sales tax/transfer tax on select services, excise on certain goods
Afghanistan Tax Filing Guide 2026 — Solar Hijri Calendar, ARD Portal, Self-Assessment
filing taxes in Afghanistan. ARD tax administration system, self-assessment returns, quarterly instalments, Taxpayer Identification Number (TIN), penalties, and compliance for 2026.
Afghanistan VAT Guide 2026 — No VAT System, Limited Sales Tax on Select Services
Afghan indirect taxation. Afghanistan does not have a VAT system. Limited sales tax and transfer tax apply to select services and goods. Excise duties on certain products for 2026.
Business & Corporate Tax
CIT 20% standard rate, branch profits, limited DTT network, business registration as LLC (Shirkat)
Afghanistan Business Registration Guide 2026 — LLC (Shirkat), AISA, ARD TIN, Permits
registering a business in Afghanistan. Ministry of Commerce and Industries, company types (LLC/Shirkat, Sole Proprietorship, Branch), AISA registration, ARD TIN, business operating permits, and compliance for 2026.
Afghanistan Corporate Tax Guide 2026 — CIT 20% Standard, Branch Profits
Afghan corporate income tax. Standard CIT 20% for resident companies, branch profits of foreign companies, capital allowances, loss carry-forward rules, and compliance for 2026.
Afghanistan Cross-Border Tax Guide 2026 — Limited DTT Network, Transfer Pricing, WHT, Branch
Afghan cross-border taxation. Limited double tax treaties, transfer pricing following international norms, withholding taxes on dividends, interest, and royalties paid to non-residents, branch profits, and CFC rules for 2026.
Investment & Savings
CGT within IIT, dividend treatment, crypto not regulated, no formal pension system
Afghanistan Capital Gains Tax Guide 2026 — CGT Within IIT, No Separate Rate
Afghan capital gains tax. Capital gains are taxed as ordinary income under the progressive IIT rates (10–20%) for individuals and at the CIT rate (20%) for companies. No separate CGT regime. Principal residence exemption and compliance for 2026.
Afghanistan Crypto Tax Guide 2026 — Crypto Not Regulated, Taxed as Ordinary Income
Afghan cryptocurrency taxation. Crypto is not specifically regulated in Afghanistan. Gains from crypto are likely taxed as ordinary income under general income tax rules. No specific guidance from ARD. Practical guidance for 2026.
Afghanistan Investment Income Guide 2026 — Dividends, Interest, Capital Gains
Afghan investment income taxation. Dividends subject to withholding tax, interest on bank deposits, capital gains within IIT, and treatment of investment returns for 2026.
Afghanistan Pension Guide 2026 — No Formal Pension System, Civil Service Pensions, Retirement Planning
Afghan pensions. No formal private sector pension system. Civil service defined-benefit pension for government employees. Retirement planning through voluntary savings, real estate, and family support for 2026.
Property & Wealth Tax
Property transfer tax ~5%, modest land tax, rental income at IIT rates, no wealth tax
Afghanistan Inheritance & Gift Tax Guide 2026 — Islamic Inheritance Rules, No Gift Tax
Afghan inheritance and gift tax. No estate duty or gift tax. Islamic inheritance rules (Sharia law) govern succession. Wills, probate, and family provisions for 2026.
Afghanistan Property Tax Guide 2026 — Transfer Tax ~5%, Land Tax, Registration
Afghan property taxation. Property transfer tax ~5% on sale value, modest annual land tax, registration fees, capital gains in IIT, and compliance for 2026.
Afghanistan Rental Income Guide 2026 — Taxed at IIT Rates, Deductions, Vacant Property
Afghan rental income taxation. Rental income taxed at progressive IIT rates (10–20%), allowable deductions for expenses, vacant property rules, and compliance for 2026.
Afghanistan Wealth Tax Guide 2026 — No Wealth Tax, No Net Worth Tax
Afghan wealth taxation. Afghanistan does not impose any annual wealth tax, net worth tax, or property tax on financial assets. Annual land tax as a proxy. No wealth-based levies for 2026.
Employment & Social Security
No official social security system, limited coverage, post-conflict economy
Afghanistan Calculators (6)
Free calculators for Afghan salary, tax, and personal finance.
Afghanistan Salary
Net pay after IIT 10-20% progressive, no social deductions.
Afghanistan Income Tax
IIT 10-20% bracket calculator with AFN 60K exemption.
Afghanistan Corporate Tax
CIT 20% standard rate calculator.
Afghanistan VAT
No VAT system — sales tax calculator.
Afghanistan Property Tax
Transfer tax ~5% and land tax calculator.
Afghanistan Social Insurance
No social security system.