Any income earned by a non-resident in Afghanistan is subject to withholding tax under the domestic tax laws. Withholding tax is levied at the rate of 20% on all such income earned from Afghan-sources (including dividends, royalties, interest, etc.).
Below is a discussion of domestic withholding tax rules for most of the common cross border payments.
|Capital Gains||20.0 %|
|Royalty Copyright||20.0 %|
|Royalty Patent||20.0 %|
|Royalty Trademark||20.0 %|
|Service Management||0.0 %|
|Service Technical||0.0 %|
* Rates are current as of 27 November 2022