Resource Guide

AFGHANISTAN BUSINESS REGISTRATION PROCEDURES FOR U.S. COMPANIES

U.S. companies that want to register companies as foreign businesses in Afghanistan need to complete the following steps:

  1. A company must first be licensed and in good standing in the U.S to be licensed as a U.S/foreign company in Afghanistan. You must also have a physical address, telephone number and email contact for your office in Afghanistan. You may begin by having notarized a copy of your U.S Business License (if not incorporated),  Articles of Incorporation (if incorporated),  and any powers of attorney. All of these documents need to be certified by your state and federal government authorities in the United States.
  2. A company must  have any powers of attorney translated into Dari (Farsi) or Pashto and the translation should be sent along with your original U.S-attested documents (from Step 1 above) to the Consulate Section of the Embassy of Afghanistan in Washington D.C for attestation of the final set of documents by the Afghan Government in the United States.
  3. After the documents are certified by the Consulate, please send them along with your company’s IRS tax ID number and a copy of U.S passports of key principals of the company (president and vice president) to the Economic Section of the U.S Embassy in Kabul for issuance of a referral letter to the Afghan Ministry of Foreign Affairs.
  4. Bring your U.S Embassy referral letter together and all relevant documents to the Trade, Transit and Investment Directorate at the Ministry of Foreign Affairs in Kabul, who will the issue a final referral letter either to the Afghanistan Investment Support Agency (AISA) or the Ministry of Commerce & Industry (MoCI) depending on the nature of your work.
  5. If your company deals with investment-related sectors including: services, consulting, logistics, and transport, see www.aisa.org.af for full list and information. Take all documents from the aforementioned step along with the license application to AISA to obtain an “Investment License”. In order to obtain a “Trade” business license (for import/ export activities, ) follow all the above stated procedures. The only exception is that you should go to the MoCI Business Licensing Department for final processing of your license. In some cases you will need to register in both places, depending on the nature of your company’s work.

KEY CONTACTS FOR BUSINESS LICENSING IN AFGHANISTAN: 

      U.S Embassy in Kabul – Economic Section

Website: http://kabul.usembassy.gov/econsection.htlm
Telephone: 0093 (0) 700-10-8001
Email: KabulEcon@state.gov
Address: Embassy of the United States – Kabul, Afghanistan
Ministry of Foreign Affairs – Trade, Transit and Investment Directorate
Website: www.mfa.gov.af
Telephone: +93(0)20-210-0377
Address: Malik Azghar Road, Kabul, Afghanistan
Email: contact@mfa.gov.af
Afghanistan Investment Support Agency (AISA)
Website: www.aisa.af.org
Telephone: 0093(0) 20-210-3404
Address: Opposite Ministry of Foreign Affairs, Kabul, Afghanistan
Email: invest@aisa.org.af
Ministry of Commerce and Industry (MoCI)
Website: www.commerce.gov.af
Telephone: 0093-(0)700-225-718
Address: Darul Aman Road, Karte Se, Kabul, Afghanistan

AFGHANISTAN’S TAX REQUIREMENTS:

AFGHANISTAN’S FULL TAX LAWS

Rental Tax Withholding
– When paying a monthly rent of 0 Afs to 10,000 Afs, you should withhold 0% and file within 15 days after the end of month in which payment was made.
– When paying a monthly rent of 10,000 Afs to 100,000 Afs,  you should withhold 10% flat and file within 15 days after end of month in which payment was made.
– When paying a monthly rent of over 100,000,  you should withhold 15% flat and file within 15 days after end of month in which payment was made.
Employee Tax Withholding
– When paying a monthly salary of 0 Afs to 5,000 Afs, you should withhold 0% and file within 10 days after the end of the month in which the payment was made.
– When paying a monthly salary of 5,000 Afs to 12,500 Afs, you should withhold 2% of amount over 5,000 afs and file within 10 days after the end of the month in which the payment was made.
– When paying a monthly salary of 12,500 Afs to 100,000 Afs, you should withhold 150 Afs + 10% over 12,500 Afs and file within 10 days after the end of the month in which the payment was made.
– When paying a monthly salary of over 100,000 Afs, you should withhold 8,900 Af+ 20% over 100,000 Afs and file within 10 days after the end of the month in which the payment was made.
Contractor Tax Withholding
– When paying a sub-contractor under 500,000 Afs per year, you should withhold 0 Afs and file within 10 days after the end of the month in which payment was made.
– When paying a sub-contractor over 500,000 Afs per year to a company with an AISA license,  you should withhold 2% flat and file within 10 days after the end of the month in which payment was made.
– When paying a sub-contractor over 500,000 Afs per year to a company without an ASIA license,  you should withhold 7% flat and file within 10 days after the end of the month in which payment was made.
Business Receipts Tax Return
– When revenue is from a contract with a valid contract specific tax exemption on file with the Ministry of Finance, you should pay 0% and file within 15 days after the end of quarter in which the payment was made.
– When revenue is from all other contracts, you should pay 2% flat and file within 15 days after the end of quarter in which the payment was made.
Annual Income Tax Return
– When revenue is from a contract with a valid contract specific tax exemption on file with the Ministry of Finance, you should pay 0 Afs and file within 3 months after the end of the year.
– When revenue is from all other contracts, you should pay 20% of profit after all allowable expenses and file within 3 months after the end of the year.

INVESTMENT LAW 

For all further inquiries please contact:

Consulate Section of Afghanistan (Office Hours Mon. – Fri, 9:00am – 1:00pm)
Address:  2233 Wisconsin Ave. NW Suite # 216 Washington, D.C 20007
Telephone: 202-298-9125 Fax: 202-298-9127
Website: www.afghanembassy.us
Services: Visas, legalization of documents, attesting, powers of attorney, etc.
Note: Other official Afghan Consulates are located in New York and Los Angeles.
Embassy of Afghanistan, Washington, D.C., Commercial Attaché
Website : www.afghanistanbusinessgateway.com
Telephone: (202) 483-6410 exts. 8029
Email: commercial.attache@afghanembassy.us
Services: All other general business inquiries nationwide for the U.S & Latin America