Asset Transfer Tax
Estimate tax on a sale or transfer of movable or immovable property.
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Overview
The 1405 guidance reduces the rate on movable and immovable assets from 1% to 0.5%. Person type determines how the paid tax is treated.
1405 transfer tax rate
The flat 0.5% rate applies to the entire taxable amount for either asset type and either person type.
Calculation method
Transfer tax = sale or transfer amount × 0.5%.
Worked examples
- An individual sells a car for AFN 600,000. Transfer tax is AFN 3,000 and is final.
- A company sells a building for AFN 40,000,000. Transfer tax is AFN 200,000. Once paid, it counts as an income tax prepayment.
Both examples appear on printed pages 5 and 6 of the guidance.
Amounts in US dollars
Multiply the USD amount by the exchange rate, then calculate tax in Afghanis. The main result is in AFN, with an informational USD equivalent.
Da Afghanistan Bank’s daily cash-buy rate for US dollars is an indication for current estimates. For a past payment, enter the rate applicable to that period or use a documented amount in Afghanis.
The app fills the rate automatically only when the source clearly dates it to today in Kabul. An older quote needs your confirmation or an edit. Confirmation records your choice and does not make the quote current or suitable for tax purposes.
Enter a rate manually if the source is unavailable or its publication date is missing, ambiguous or in the future. You can always enter or edit a rate, and a late response will not overwrite it. Telegram is not an automatic fallback.
Publication date, the time the rate was retrieved and the age of the cached response are separate. Serving a cached response keeps the original retrieval time. Quote age is shown in Kabul calendar days.
The result and its copied text keep the exact rate, publication date when available, and how the rate was selected. After Kabul midnight, automatic use requires a fresh date check. A completed result stays as calculated.
Individuals and legal entities
For an individual, the transfer tax is final. For a legal entity, paid transfer tax is an advance creditable against annual income tax. The app shows the transfer tax only. Annual reconciliation and the credit actually used are separate calculations.
Rounding
Amounts accept up to two decimals and rates up to six. Datakar calculates tax on the unrounded converted amount. It rounds tax and displayed amounts to two decimals at the end. These steps describe the app’s implementation.
Limits
Check liability, exemptions, the accepted taxable value and the relevant historical rate separately. The result is the estimated transfer tax. The tax authority determines the official assessment and your sale proceeds require a separate calculation.
Sources
Section 3 on printed pages 5 and 6 (PDF pages 9 and 10) gives the 0.5% rate, both examples and treatment by person type. The introduction dates the notification letter to 20 Saratan 1405. Check how the guidance applies to your period and case.