Rent Withholding Tax

Estimate the amount a tenant withholds and pays to the landlord for one month of business or office rent.

On this page

Overview

Under Article 59, the tenant withholds tax from rent. The amount withheld is an advance against the landlord’s annual tax liability. The landlord’s final annual assessment is separate.

Monthly rent rates

Below AFN 10,000: Article 59 withholding does not apply.
AFN 10,000 through AFN 100,000: 10% of all rent.
Above AFN 100,000: 15% of all rent.

Calculation method

Multiply the entire monthly rent by the applicable rate. Subtract withholding to find the payment to the landlord. For AFN 100,001, applying 15% to the entire amount gives AFN 15,000.15.

Worked examples

Amounts in Afghanis
Rent	Rate	Withheld	To landlord
8,000	0%	0	8,000
10,000	10%	1,000	9,000
50,000	10%	5,000	45,000
100,000	10%	10,000	90,000
100,001	15%	15,000.15	85,000.85
150,000	15%	22,500	127,500

Rent in US dollars

Enter the rent in USD when you choose dollars. The app converts it at the entered rate and calculates in Afghanis. The USD equivalent is shown beneath the AFN 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.

Scope

Use the app for premises rented for business or office use. Other uses produce an out-of-scope message. Review the actual tax treatment separately.

Who withholds the tax

The tenant withholds from the payment to the landlord. The displayed payment accounts only for this withholding. Review other contract costs and obligations separately.

The landlord’s tax prepayment

Paragraph 3 of Article 59 treats the withholding as a creditable advance against the landlord’s annual assessment. The current Datakar reconciliation app covers the specified import and transfer prepayments only.

Noncash payments

Article 59 addresses cash, property, services and benefits in lieu of rent, and repairs, renovation or improvements by the tenant. Review the value of such payments separately. This version provides no separate field for them.

Below-market rent

In cases covered by Article 59, the Ministry of Finance may assess rent at market value. The app uses the entered amount. Brokers must submit a copy of the contract to the Ministry, a separate requirement from the calculation.

Rounding

Amounts accept two decimal places and rates up to six. The app calculates before rounding and rounds the final results to two decimals.

Limits

Check noncash payments, repairs in lieu of rent and market value disputes separately. This app estimates withholding on the amount entered and does not determine the landlord’s full contractual or tax position.

Sources

Datakar uses Article 59 of the 1387 Income Tax Law. Its review found no specific rent change in the 1405 guidance. Article 59 appears on Gazette pages 80–85, with rates on page 81, advance and noncash payments on 82, and valuation and contract matters on 83.

The English translation describes itself as unofficial. Consult the Gazette for the controlling text.