Impostos a Afganistan

Tax Rates

Consumption Taxes

Nature of the Tax: A Business receipt tax (BRT) is levied at at varying rates according to the sector of activity. This tax has been replaced by VAT, which entered into force on 21 December 2020 (with a 10% rate).
Tax Rate: 10%
Reduced Tax Rate: The following items are zero-rated: export of goods or services for use outside the country; international land transport of goods or passengers including a supply of goods and services related to that; the supply of goods for the purpose of the transfer of part or whole of a business as a going concern by a registered person to another registered person, provided that the parties to the transaction have agreed in writing to this transfer and notified the Ministry of Finance in writing in advance of the transfer; basic foodstuff (wheat, flour, rice, sugar, cooking oil, tea, onion, potato and salt); basic materials used for household purposes (coal, firewood, liquid gas and soap); import of books.

The following types of income are exempt from VAT: health services in accordance with the provisions of law; educational services approved by the provisions of law; financial and insurance services in accordance with the provisions of law; transfer or lease of immovable properties for residential purposes; provision of religious services; humanitarian aid; goods and services provided to a government entity for the purposes of rehabilitation after natural disasters, industrial incidents and catastrophes; physical education and sports services. The following imports are also exempt: goods of travellers for the purpose of personal use provided in the customs tariff; personal effects of immigrants and refugees; goods of diplomats according to the provisions of law; machinery and spare parts imported by a person holding a license under the mining and the petroleum laws to be used in the relevant activities.
Other Consumption Taxes: There are no excise taxes in Afghanistan.

Find out more about Taxes and Accounting in Afghanistan on GlobalTrade.net, the Directory for International Trade Service Providers.

Corporate Taxes

Company Tax: 20%
Tax Rate For Foreign Companies: Foreign companies are subjected to the same taxation treatment as Afghan companies, regardless of whether they have a permanent establishment in Afghanistan, but only on their income sourced in the country.
Capital Gains Taxation: Capital gains are generally included in taxable income and subject to the corporate tax rate of 20%. Nevertheless, gains arising from the transfer of movable or immovable property are subject to a 1% capital gains tax. This tax can be used as a credit against corporate tax.
Losses incurred on the sale or exchange of shares of stock may be offset only against gains from the sale or exchange of shares of stock in the same year.
Main Allowable Deductions and Tax Credits: In general, all expenses related to the business activity are deductible.
Depreciation of capital assets, movable and immovable property (except for land) is deductible for tax purposes. There is no provision for the deduction of start-up expenses in the Afghan Income Tax Law.
Interest expenses can be deducted subject to the withholding tax at a rate of 20%. No deduction is allowed for dividends, interest, royalties, rents, commissions, wages, salaries, payments to contractors and similar expenses if the taxpayer is required to withhold tax but has failed to do so.
Bad debts are allowed as a deduction if the following conditions are satisfied:
- the amount of the debt was previously included in the taxable income
- the debt is written off in the accounts of the taxpayer
- the taxpayer has reasonable grounds for believing that the debt will not be recovered.
There is no provision for the deduction of charitable contributions, fines and penalties and taxes (except for the business receipt tax, which is considered to be an ordinary and necessary expense and is therefore deductible from gross income).
Net operating losses can be carried forward for three years and set off against profits until the loss is fully set off.
For further details, click here.
Other Corporate Taxes: Natural and legal persons importing goods with a valid business license are subject to a fixed tax rate of 2% of the total cost (including custom duties). Natural and legal persons without a business license issued by the Afghanistan Investment Support Agency (AISA) or the Ministry of Commerce are subject to the income tax at a rate of 3%.
Payments for providing goods and services under contracts to state institutions and private entities are subject to a 2% withholding tax (7% for firms without an AISA business licence).
Rental income exceeding AFS 15,000 per month is subject to a withholding tax of 20%.
There is no provision for any other tax in the Afghan Income Tax Law (stamp tax, social security contributions, etc.).
Other Domestic Resources: Afghanistan Revenue Department; Consult Doing Business Website, to obtain a summary of the taxes and mandatory contributions.

Country Comparison For Corporate Taxation

	Afghanistan	South Asia	United States	Germany
Number of Payments of Taxes per Year	8.0	31.1	10.6	9.0
Time Taken For Administrative Formalities (Hours)	275.0	282.9	175.0	218.0
Total Share of Taxes (% of Profit)	36.4	39.9	36.6	48.8

Latest available data.

Individual Taxes

Tax Rate

Personal Income Tax	Progressive rates from 0% to 20%
Between AFN 0 and 12,500	0%
Between AFN 12,500 and 100,000	10%
Above AFN 100,000	AFN 8,750 + 20%

Allowable Deductions and Tax Credits: Natural persons are subject to the same deduction rules as legal persons. As such, all ordinary and necessary expenses of production, collection, and preservation of income can be deducted provided that these expenses have been incurred during the tax year or one of three previous years.
Income obtained from agricultural or livestock production is exempt from income tax. Grants and gifts from public institutions and foreign governments are also exempt from income tax.
Self-employed individuals must file a tax return and are allowed to deduct all ordinary and necessary business expenses against their income to compute net taxable income.
Special Expatriate Tax Regime: Non-resident persons and expatriates are subject to the same tax treatment for their Afghanistan-sourced income.
A person is considered a resident of Afghanistan for the tax year if:
- the person has his or her principal home in Afghanistan at any time during the year; or
- he/she is present in Afghanistan for a period or periods amounting to 183 days in the tax year; or
- he/she is an employee or official of the Government of Afghanistan posted abroad at any time during the tax year.

Double Taxation Treaties

Countries With Whom a Double Taxation Treaty Have Been Signed: Afghanistan's Double Tax Treaties
Withholding Taxes: Dividends 20%, Interests 20%, Royalties 20%.
Bilateral Agreement: Spain and Afghanistan are not bound by a double taxation agreement.

Sources of Fiscal Information

Tax Authorities: Afghanistan Revenue Department (ARD)
Other Domestic Resources: Tax and customs law
Tax guides (Ministry of Finance)

Find out more about Taxes and Accounting in Afghanistan on GlobalTrade.net, the Directory for International Trade Service Providers.

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