Afghanistan
Southern Asia · AF · 0 treaties
Tax profile
| Corporate income tax | 20% |
| Withholding — dividends | 20% |
| Withholding — interest | 20% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 10% |
| Personal income (top rate) | 20% |
| Capital gains | 20% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- principal home (principal residence) in Afghanistan at any time during the fiscal year
- physical presence in Afghanistan for periods aggregating to at least 183 days in the fiscal year
- employee or official of the Government of Afghanistan assigned abroad at any time during the fiscal year
Tax residency is based on principal home, 183‑day presence, or government employment; once you leave so that your principal home is no longer in Afghanistan, you are not present 183+ days, and you are not an Afghan government employee posted abroad, there is no indication of any ongoing domicile or exit‑tax style tail.