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‫قانون‬ ‫مالیی‬ ‫د‬ ‫معاشونو‬ ‫په‬
Afghanistan salary taxation Law
November 26,
2015
Prepared by:
Kafil Niazai

۱:‫مالیه‬(‫ټیکس‬)‫وایی‬ ‫ته‬ ‫څه‬
۲:‫مالیی‬ ‫د‬(‫ټیکس‬)‫ډولونه‬
۳:‫مالیی‬ ‫د‬(‫ټیکس‬)‫چارټ‬
۴:‫مالیی‬ ‫د‬(‫ټیکس‬)‫محاسبه‬

 ‫تادیه‬ ‫اجباری‬ ‫له‬ ‫عبارت‬ ‫ټیکس‬ ‫مالیه‬(‫پیسو‬)‫په‬ ‫عاموخلکو‬ ‫د‬ ‫چه‬ ‫دی‬ ‫څخه‬
‫کیږی‬ ‫ورکول‬ ‫ته‬ ‫حکومت‬ ‫واسطه‬.
‫ده‬ ‫سرچینه‬ ‫مالی‬ ‫مهمه‬ ‫یوه‬ ‫لپاره‬ ‫حکومت‬ ‫د‬ ‫ټیکس‬.
‫کنترولوی‬ ‫مصرفونه‬ ‫او‬ ‫اچونه‬ ‫سرمایه‬ ، ‫یی‬ ‫لوړه‬ ‫عواید‬.

‫ټیکس‬ ‫مستقیم‬:‫عوایدو‬ ‫په‬ ‫اشخاصو‬ ‫د‬ ‫چه‬ ‫دی‬ ‫څخه‬ ‫ټیکس‬ ‫هغه‬ ‫له‬ ‫عبارت‬
‫ته‬ ‫خزانی‬ ‫حکومت‬ ‫د‬ ‫مستقیما‬ ‫پیسی‬ ‫هغه‬ ، ‫کیږی‬ ‫وضع‬ ‫باندی‬ ‫ملکیت‬ ‫او‬
‫ځی‬.
Direct Tax (tax on person / organization
1. Income Tax : ‫مالیه‬ ‫عوایدو‬ ‫په‬
2.Wealth Tax ‫مالیه‬ ‫سرمایه‬ ‫په‬:
3.Gift Tax ‫سرمایه‬ ‫تحفی‬ ‫د‬:

.1(Income Tax)‫کیږی‬ ‫وضع‬ ‫عوایدو‬ ‫شخصی‬ ‫په‬ ‫چی‬ ‫ټیکس‬ ‫هغه‬.
 Income tax is levied on the income of different category of person or
provision of income tax Act 1961, the collection on income tax is mainly
through personal income .
.2(Wealth Tax)‫کیږی‬ ‫وضع‬ ‫باندی‬ ‫سرمایه‬ ‫په‬ ‫چی‬ ‫ټیکس‬ ‫هغه‬.
Wealth tax is levied on personal capital, as the name suggest tax on wealth
like jewelers, ornament, building, cash and bank balance .
3. Gift tax : the amount gifted by the assesses to other person are liable
to gift tax or transfer of wealth from one source of income to another
person .

.2‫ټیکس‬ ‫مستقیم‬ ‫غیری‬:‫خامو‬ ‫د‬ ‫چه‬ ‫دی‬ ‫څځه‬ ‫ټیکس‬ ‫هغه‬ ‫له‬ ‫عبارت‬
‫کی‬ ‫وخت‬ ‫په‬ ‫کولو‬ ‫عرضه‬ ‫د‬ ‫ته‬ ‫مارکیت‬ ‫او‬ ‫جوړولو‬ ، ‫واردولو‬ ‫په‬ ‫موادو‬
‫کیږی‬ ‫وضع‬.
1. Indirect tax: Are those tax which are levied on
commodities at the stage of manufacture , sales and
import of raw material .

‫مالیات‬ ‫داخلی‬:
‫مالونو‬ ‫او‬ ‫تولیداتو‬ ‫په‬ ‫ننه‬ ‫د‬ ‫کی‬ ‫هیواد‬ ‫په‬ ‫چی‬ ‫دی‬ ‫دی‬ ‫چی‬ ‫مالیات‬ ‫هغه‬
‫داخلی‬ ‫د‬ ، ‫کیږی‬ ‫ایښودل‬‫هم‬ ‫مالیات‬ ‫تجارت‬‫شو‬ ‫ویلی‬ ‫ورته‬.
‫مالیات‬ ‫دګمرکونو‬:
‫یا‬ ‫مالونو‬ ‫په‬ ‫کی‬ ‫وخت‬ ‫په‬ ‫وارداتو‬ ‫او‬ ‫صادراتو‬ ‫د‬ ‫چی‬ ‫دی‬ ‫مالیات‬ ‫هغه‬
‫کیږی‬ ‫وضع‬ ‫اجناسو‬.
1. Value Added Tax (VAT): It is collected from the sales of
finished product when he sale the product in the
commercial market .

 Taxe calculation on salary
 The income taxe of natural pesons shale be the amount
calculated in accordance with the following Schedule .
 From AF. 0 to AF. 5000 monthly 0%
 From AF. 5001 to AF.12500 (150) 2%
 From AF. 12501 to AF.100000 10%
+ Afs. 150 fixed amount
 From AF. 100000 and above 20% +
Afs. 8900


Ahmad
Salary 12500
12500-5000*2%= 150
Mahmood
Salary 20000
20000-12500*10%+150=( )
Kamal
Salary 100000
8900+20%

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