Afghanistan VAT / Sales Tax
Detailed vat / sales tax rates and rules for Afghanistan in 2026.
VAT / Sales TaxAFN
Afghanistan does not have a formal VAT. Instead, a Business Receipts Tax (BRT) of 2-5% applies to the gross receipts of businesses providing services. Rates vary by sector: 4% general rate, 2% for restaurants, 5% for airlines and telecom. There is no input credit mechanism.
Standard Rate
4%
Registration Threshold
All businesses providing taxable services
Reduced Rates
2% — Restaurants and hotels5% — Airline tickets and telecommunications
How Afghanistan VAT / Sales Tax compares
Afghanistan’s standard VAT / sales tax rate of 4% is the 179th highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Asia’s regional average of 9.6%.
Afghanistan
4%
Asia average
9.6%
Global average
13.7%
