Overview

Afghanistan has no tax treaty with France.

All royalty payments to Afghan residents are subject to the French domestic withholding tax rate.

Withholding Tax Rate on Royalties

• 25 percent under Article 182 B CGI.

Required Documentation

None. Forms 5000-SD and 5003-SD are not applicable.

Additional Notes

• Not an NCST.
• No refunds possible.

BOFiP Reference

None (no treaty).