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8.2.2. Withholding Taxes

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 %
Dividends 20.0 %
Interest 20.0 %
Royalty Copyright 20.0 %
Royalty Patent 20.0 %
Royalty Trademark 20.0 %
Sales 0.0 %
Service Management 0.0 %
Service Technical 0.0 %

* Rates are current as of 18 September 2022