The important product scheme of Islamic Banking is the absence of interest. Theoretically, there is no concept of loans and credits in Islam for financial trade; therefore, Islamic banks involve themselves in financing for the working capital requirements and also contribute to the capital of an enterprise by participating in its equity on the basis of profit and loss sharing.

The Islamic Bank of Afghanistan (IBA) is one of the leading Islamic banking and finance institutions in Afghanistan. It is a subsidiary of Azizi Bank and has established 62 branches across the country as of now. IBA reported to Tolo News in 2018 that the number of their customers willing to be provided Islamic banking is growing which makes them optimistic for further development of this sector. Besides IBA, there are other banks, such as Ghazanfar Bank and Afghanistan International Bank, which also provide their customers the opportunity to open Islamic banking accounts.