Monthly Salary | Withholding Amount |
---|---|
0 to 5,000AFN | 0% |
5,000AFN to 12,500AFN | 2% of amount over 5,000AFN |
12,500AFN to 100,000AFN | 150AFN + 10% over 12,500AFN |
Over 100,000AFN | 8,900AFN + 20% over 100,000AFN |
Payment Due Date: 10 days after the end of Solar Hijri month in which payment was made. |
Monthly Rent | Withholding Amount |
---|---|
0 to 10,000AFN | 0% |
10,000AFN to 100,000AFN | 10% flat |
Over 100,000AFN | 15% flat |
Payment Due Date: 15 days after the end of Solar Hijri month in which payment was made. |
Annual Payments to Contractors | Withholding Amount |
---|---|
0 to 500,000AFN | 0% |
Over 500,000AFN to a licensed contractor | 2% flat |
Over 500,000AFN to a non-licensed contractor | 7% flat |
Payment Due Date: 10 days after the end of Solar Hijri month in which payment was made. |
Industries | Rate |
---|---|
Airlines, Telecommunications, & Superior Hospitality Industries | 10% flat |
Regular Hospitality Industries | 5% flat |
All other industries | 4% flat |
Payment Due Date: 15 days after the end of the Solar Hijri quarter in which payment was received. |
Entity Type | Net Income | Tax Rate |
---|---|---|
Legal Persons: Corporations, LLCs, & sole proprietors with a business name on their licences |
Over 0AFN | 20% flat |
Natural Persons: Individuals, sole proprietors with no business name on their licences, & partners in a general partnership |
0 to 60,000AFN | 0% |
60,000AFN to 150,000AFN | 2% over 60,000AFN | |
150,000AFN to 1,200,000AFN | 1,800AFN + 10% over 150,000AFN | |
Over 1,200,000AFN | 106,800AFN + 20% over 1,200,000AFN | |
Payment Due Date: Within 3 months of the end of the Afghan fiscal year. |
Disclaimer!
This website intents to provide a brief summary of the most
common taxes in Afghanistan and a tool to calculate taxes accurately and timely. Not all types of taxes and related penalties are presented here.
For a comprehensive understanding and calculation of your taxes, please schedule a time with us.
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