Afghanistan Personal Income Tax
Detailed personal income tax rates and rules for Afghanistan in 2026.
Afghanistan's personal income tax applies progressive monthly rates. The first AFN 12,500 per month (AFN 150,000 annually) is exempt. Income between AFN 12,501 and AFN 100,000 per month is taxed at 2% plus a fixed amount. Income above AFN 100,000 per month faces a 20% rate plus a fixed amount. The system is relatively simple.
| Income Range (AFN) | Tax Rate |
|---|---|
| ؋0 – ؋13K | 0% |
| ؋13K – ؋100K | 2% |
| ؋100K+ | 20% |
Filing Deadline
3 months after end of the tax year (Solar Hijri calendar)
Residency Rule
Individuals domiciled in Afghanistan or present for 183 days or more are residents taxed on worldwide income. Non-residents are taxed on Afghan-sourced income.
Additional Notes
Afghanistan uses the Solar Hijri calendar for its fiscal year, running approximately from December 21 to December 20. Tax collection has faced challenges due to political instability and limited institutional capacity.
How Afghanistan Income Tax compares
Afghanistan’s top personal income tax rate of 20% is the 142nd highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Asia’s regional average of 22.2%.
