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5.5. Source Rules with Respect to Income Derived by Non-Residents

Any Afghan-sourced income earned by a non-resident is subject to tax in Afghanistan. This includes:

  • Interest from loans and income from investments;
  • Dividends received from resident companies operating in Afghanistan;  
  • Salaries, wages, and income from self-employment;
  • Rental income and royalties from any movable and immovable property;  
  • Gains from sale of immovable and movable property;
  • Commissions on sales;
  • Income from commercial activities within Afghanistan;  
  • Gains from the sale or transfer of any movable property used in commercial or employment activities;
  • Royalties, fees and commissions paid by a resident of Afghanistan;
  • Income from discovery and extraction of any minerals, petroleum, or any other resources; and
  • Income from other sources within Afghanistan.