Zero-rated goods and services include:
• export of goods or services for use outside the country;
• international land transport of goods or passengers including the supply of goods and related services;
• transfer of part or whole of a business as a going concern by a registered person to another registered person, provided by a written agreement between parties and notified to the ministry of finance;
• some basic foods items (wheat, flour, rice, sugar, cooking oil, tea, onions, potatoes, salt);
• books and educational materials; and
• basic materials used for household purposes (coal, wood, gas, soap).
|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|
|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%|
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.
|Liberation Day||February 15|
|Nowrooz||March 21 - 22|
|Mujahideen Victory Day||April 28|
|International Workers' Day||May 1|
|First day of Ramadan||Varies, follows lunar calendar|
|Eid ul-Fitr||Varies, follows lunar calendar|
|Independence Day||August 19|
|Day of Arafa (the day before of Eid al-Adha)||Varies, follows lunar calendar|
|Eid al-Adha||Varies, follows lunar calendar|
|Martyrs' Day||September 9|
|Ashura (10th Day of the Muslim New Year)||Varies, follows lunar calendar|
|Mawlod-e-Sharif (Birthday of Prophet Muhammad)||Varies, follows lunar calendar|
|Eid al-Fitr||3 days|
|Eid al-Adha||4 days|
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Latest Update: September 2023