Tax
Income Tax Law still collected, plus a revived ushr and zakat
The 2009 Income Tax Law remains the basis for corporate and salary tax, and the Ministry of Finance continues to collect. Islamic levies — ushr on agricultural output and zakat — have been reintroduced alongside it.
Governing law
- Income Tax Law2009
- Customs Code2005
In practice
Corporate income tax is 20 percent and business receipts tax applies to turnover. Collection has in some respects improved at customs posts, but sanctions compliance makes routine cross-border payment of Afghan tax liabilities difficult for foreign entities.