The Afghanistan Revenue Department published Guidelines for Implementing Tax Reductions and Adjustments on 14 July 2026, covering the implementation of recent tax reforms. The main changes include the following:
- The Corporate Income Tax rate is reduced from 20% to 10%, although the 20% rate remains applicable for companies involved in mining extraction;
- The annual individual tax brackets are adjusted with a higher tax-exempt threshold, the elimination of the 2% bracket, and a reduction in t…