Afghanistan Corporate Income Tax
Detailed corporate income tax rates and rules for Afghanistan in 2026.
Corporate TaxAFN
Afghanistan's corporate income tax rate is 20% on taxable income. The same rate applies to all companies regardless of size. Companies operating under specific investment agreements may have negotiated tax terms.
Standard Rate
20%
Additional Notes
The mining and extractive industries sector has faced particular tax challenges. Tax administration remains limited in rural areas.
How Afghanistan Corporate Tax compares
Afghanistan’s corporate tax rate of 20% is the 127th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Asia’s regional average of 19.7%.
Afghanistan
20%
Asia average
19.7%
Global average
22.2%
