Central & South Asia
Afghanistan: tax at a glance
A nominal 20% corporate rate and progressive personal tax sit on top of a business receipts tax rather than VAT. Administration has been disrupted since 2021 and published rules should be treated as unreliable.
Worldwide (residence-based)
Last verified July 2026Some figures indicative
The taxes
- Personal income (top)
- 20%
- Corporate income
- 20%
- Capital gains
- Included in ordinary taxable income.
- VAT / BRT
- None
- Dividends (WHT)
- 20%
- Interest (WHT)
- 20%
- Royalties (WHT)
- 20%
- Social security (employee)
- None
- Social security (employer)
- None
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- A property tax applies in principle, with limited administration in practice.
- Other
- A Business Receipts Tax of 2%-10% applies on gross turnover in place of VAT, depending on the sector.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.