Skip to content

Income Tax Reconciliation

Use the calculated annual tax and eligible payments to find remaining tax or excess prepayment.

Open the calculator
On this page

Overview

Start with the annual tax from the personal or corporate calculator. Compare it with eligible prepayments.

Eligible prepayments

The 2% goods import tax is a potential credit for both individuals and legal entities. Asset transfer tax is a potential credit only for legal entities and is final for individuals.

Enter the tax actually paid. The calculator does not apply 2% to the input again. Verify that each payment qualifies for the relevant period.

Calculation method

Remaining tax is calculated tax less eligible credits, with a minimum of zero. Excess prepayment is eligible credits less calculated tax, also with a minimum of zero.

Worked examples

  • Individual: tax AFN 183,000, import credit AFN 50,000. Remaining tax AFN 133,000, excess zero.
  • Legal entity: tax AFN 500,000, import credit AFN 120,000 and transfer credit AFN 200,000. Remaining tax AFN 180,000, excess zero.
  • Legal entity: tax AFN 300,000, import credit AFN 250,000 and transfer credit AFN 100,000. Remaining tax zero, excess AFN 50,000.

Amounts in US dollars

Choose one currency for all inputs. The app converts USD amounts to Afghanis for the calculation and shows a USD equivalent below the main result.

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

The app subtracts only the eligible 2% import tax. It hides the asset transfer field and sets it to zero because transfer tax is final for an individual.

Excess prepayment and status

Equal prepayment and tax show a balanced result on the amounts entered. When every amount is zero, the app reports no amounts entered for reconciliation.

Any excess is the calculated difference. Check whether it can be credited, carried forward or refunded before relying on it.

Rounding

Amounts accept up to two decimal places and exchange rates up to six. Datakar rounds only the final results to two decimals.

Limits

This version covers the two specified prepayments. Check other prior payments and credits, including rent withholding, separately. Review supporting documents and the tax period. The form rejects negative amounts.

Sources

See printed page 8 (PDF page 12), paragraph 5, for imports and printed page 6 (PDF page 10) for asset transfers.