Central & South Asia
Afghanistan tax rates 2026
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 Some figures indicative
The taxes
| Personal income (top) | 20%Progressive bands rising to 20% on higher salary income under the Income Tax Law. |
|---|---|
| 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
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.