Corporate Income Tax
Enter annual income and deductible expenses. Choose the company type.
Open the calculatorOn this page
Scope
Datakar estimates annual income tax for companies and other legal entities. Use one currency for all inputs. Special exemptions, adjustments and final reconciliation require separate review.
Calculation and rates
Subtract deductible expenses from total income. Use zero if the difference is negative. Multiply the resulting taxable income by 10% for an ordinary company or 20% for a mining extraction company under the 1405 guidance.
Comparison
AFN 30 million of income minus AFN 25 million of deductions leaves AFN 5 million taxable. Tax is AFN 500,000 at 10% or AFN 1 million at 20%, a difference of AFN 500,000.
Amounts in US dollars
Enter every amount in USD when you select dollars. The app multiplies each amount by the exchange rate and calculates the main result in Afghanis. The USD equivalent is shown below it.
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.
Deductible expenses
Check which expenses qualify for tax purposes using company records and the applicable rules. Enter the eligible total. Depreciation, exemptions and tax adjustments require separate review.
Losses and zero income
With AFN 2 million of income and AFN 2.5 million of expenses, the app reports zero taxable income and zero tax. Determine any allowable loss carryforward separately.
Rounding
Inputs accept two decimal places. The calculation uses hundredths of an Afghani and rounds final tax to the nearest hundredth. Check the rules for rounding in an official assessment separately.
Prepayments and limits
The result is tax before any credit for prepayments or earlier payments. Other taxes, penalties, exemptions and special contract rules require their own checks. Use company records and official guidance to determine the tax ultimately payable.
Basis and sources
Section 1 of the 1405 guidance, printed page 1 (PDF page 5), gives the 10% general rate, the 20% mining extraction exception, and the AFN 30 million example. Check applicability to your period and case. This app does not select a historical rate.