Business Receipts Tax

Choose the taxpayer and activity type. Enter taxable gross receipts for one quarter.

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Overview

The app gives an estimate using the rates in this version. Applicability to your tax period, the source of the general rate, and the start and scope of relief for hotels, restaurants and guesthouses still need confirmation. Check the rate and result with a tax specialist before using them in a return.

Rates in this version

Industrial activity: 2%. General activity: 4%.
Standard hotels, restaurants and guesthouses: 2% below AFN 750,000 per quarter and 5% at or above it.
High-end services: 10%. Event halls: 5%. Telecommunications: 10%.

Individuals in general or industrial activities are below the calculator’s threshold when receipts are less than AFN 750,000. This individual threshold does not extend to the specific service categories above.

Calculation method

Multiply taxable gross quarterly receipts by the applicable rate. Enter the amount before deducting expenses.

Worked examples

Legal entity, general activity: AFN 1,500,000 × 4% = AFN 60,000.
Standard hotel or restaurant below the threshold: AFN 749,999 × 2% = AFN 14,999.98.
Standard hotel or restaurant at the threshold: AFN 750,000 × 5% = AFN 37,500.

US dollar amounts

Afghanis are the default. For USD entries, the calculator converts to Afghanis and checks the threshold in Afghanis.

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.

Filing and payment

The guide cites the fifteenth day of the first month of the next quarter for quarterly reporting and payment. A zero result may still require a return. Enter only taxable receipts and verify exemptions separately.

Rounding

The calculator applies the rate before rounding and displays the final result to two decimals.

Limits

The app handles one activity per calculation. Review imports, exempt receipts, mixed-rate activities and high-end classification separately.

Use records for the quarter and the applicable cash or accrual method. Check noncash receipts and import credits separately. Do not split a single business unit’s receipts to avoid a threshold.

Version and open questions

brt-1402-v2 refers to the BRT guide, the 1402 industrial relief in decree 3758, and a general rate of 4% used by this app. This label identifies the implemented rules. It does not establish legal coverage for 1402 or a later period.

Check the start and duration of industrial relief and education exemptions for each year, and how the hotel threshold applies at equality. The examples above show the current app’s behavior.