The Taxman of Kabul: A Portrait of Abdul Qahar Ghorbandi and the Taliban’s Revenue Revolution

Abdul Qahar Ghorbandi, affectionately known as the "Taxman of Kabul," is a unique figure in the Taliban’s government. A bearded, black-turbaned Talib with a genital demeanor and a sharp, computer-savvy mind, Ghorbandi is tasked with the unenviable job of raising revenue for Afghanistan, a nation grappling with poverty and isolation. As the director of the Taliban’s Taxpayers Services Directorate, he oversees hundreds of taxpayers every weekday, ensuring they comply with the nation’s tax laws. From his desk beside a black and white Taliban flag, Ghorbandi manages a system that has undergone significant transformation since the Taliban took power in 2021. His role is a blend of enforcer and innovator, balancing the rigid demands of tax collection with the pursuit of modernization and transparency.

From Insurgents to Administrators: The Taliban’s Tax System

The Taliban’s rise to power in 2021 brought with it a daunting challenge: transitioning from a guerrilla movement to a functional government. Central to this effort is the tax system, which has become a critical tool for generating revenue in a nation crippled by economic contraction and international sanctions. The Taliban has inherited a tax department that now employs both former guerrilla fighters and leftover staff from the U.S.-backed government they overthrew. This unlikely mix of turbans, beards, and suits reflects the broader shift in the Taliban’s role from insurgents to administrators. Mohammad Walid Haqmal, a spokesman for the Ministry of Finance, highlights this transformation, noting that the department now operates with a blend of old and new—traditional values and modern practices.

Ghorbandi himself embodies this duality. A former undercover operative for the Taliban in Kabul, he now presides over a tax administration that has been overhauled to suit the needs of a modern state. The system, which was once in English, has been translated into Pashto and Dari, the two main languages of Afghanistan. Ghorbandi has also hired IT experts to modernize the department, introducing digital tools to streamline tax collection. Despite these advancements, the system remains rooted in Islamic principles, with taxes like "ushar" (a 10% tax on agricultural produce) reflecting the regime’s commitment to Islamic law.

A Day in the Life of Kabul’s Tax Department

The tax department in Kabul is a bustling hub of activity, with teachers, money changers, truckers, and grocers lining up to sort out their taxes. The building, with its worn hallways and imposing structure, is a far cry from the modern bureaucracies of wealthier nations, but it hums with a newfound efficiency. Talibs, once known for their military prowess, now sit at computer terminals, pecking away at keyboards as they process tax returns. Ghorbandi, ever the hands-on leader, spends his days signing documents, visiting different sections of the department, and brainstorming ways to make the process faster.

One notable feature of the system is its emphasis on transparency. Employees are not allowed to handle cash, and taxpayers are required to pay their taxes at a government-run bank. This effort to reduce corruption is part of a broader strategy to win public trust. While many Afghans welcomed the change from the corrupt practices of the previous government, not everyone is satisfied. Shamsurahman Shams, who runs two private schools, found himself in a dispute with the Taxman over a tax bill he deemed unfair. While the issue remained unresolved, Shams acknowledged that the new system was more transparent than its predecessor. “At least they listened to me,” he said.

The Economic Imperative: Revenue Generation in a Struggling Nation

The Taliban’s tax system is not just about compliance; it is a matter of economic survival. Since taking power, the regime has faced severe economic challenges, exacerbated by international sanctions and the cutoff of U.S. aid. In 2023, the Taliban collected about $3 billion in taxes, customs, and fees, equivalent to 15.5% of Afghanistan’s gross domestic product. This figure is significantly lower than the 25.2% tax-to-GDP ratio in the United States, but it is a crucial lifeline for a government struggling to fund its operations.

The Taliban’s revenue is heavily reliant on non-tax sources, such as customs duties, mining revenues, and telecom licenses. These sources accounted for a significant portion of the $3 billion collected in 2023, with customs duties alone seeing a 27% increase in the first half of the year compared to the previous year. However, half of the government’s revenue is spent on security and the military, leaving just 26% for social programs, most of which go towards education for boys. This allocation reflects the Taliban’s priorities, which are heavily skewed towards maintaining control and stability over public services.

The Taxman’s Vision: A Tax-Free Afghanistan

Despite the challenges, Ghorbandi remains optimistic about the future of Afghanistan’s tax system. He emphasizes that the system is designed to be non-punitive, with generous exemptions ensuring that most ordinary Afghans do not pay income taxes. Shopkeepers with annual sales below two million afghanis ($29,500) are exempt, and those who earn more are taxed at a rate of just 0.3%. This low rate, which would likely appeal to tax conservatives in the West, is part of a broader effort to ease the burden on businesses and individuals.

Ghorbandi’s ultimate goal, as per the direct order of Taliban leader Sheikh Haibatullah Akhundzada, is to create a tax-free Afghanistan. “I need a tax-free Afghanistan,” the supreme leader has reportedly said. While this vision is ambitious, it reflects the Taliban’s desire to reduce the financial strain on its citizens, many of whom are already struggling to make ends meet. For now, the tax system remains a work in progress, with Ghorbandi and his team striving to balance efficiency with compassion.

Women in the Tax System: A Glimpse of Change

One of the most striking aspects of the tax department is the presence of women. In a nation where women’s rights have been severely curtailed under Taliban rule, female taxpayers can still be found in the crowded halls of the tax building. Lida Ismaeli, who runs a private school, sat alongside a bearded Talib as he reviewed her tax status on a computer. She noted that no one had complained about her interacting with a male employee without a male relative present, a small but significant departure from the restrictions imposed by the regime.

Ismaeli praised the new system for its fairness, comparing it favorably to the corruption-ridden practices of the previous government. “The system is better now—it’s more fair,” she said. Her sentiment is shared by others, such as Mohammad Taqi Irfani, a money changer who reported that his tax burden was clearly explained and his business accounts were not questioned. “So far under this government, no one has ever asked me for a bribe,” he said. These testimonials suggest that the Taliban’s tax system, while far from perfect, has made strides in reducing corruption and improving transparency.

Conclusion: The Taliban’s Balancing Act

Abdul Qahar Ghorbandi and his team are walking a tightrope, balancing the need for revenue with the desire to ease the burden on Afghanistan’s struggling population. The tax system they oversee is a microcosm of the Taliban’s broader governance strategy, which seeks to blend Islamic principles with modern administrative practices. While the regime has made progress in reducing corruption and streamlining tax collection, its restrictive policies on women’s rights and civil liberties remain a contentious issue.

The ultimate success of the Taliban’s tax system will depend on its ability to adapt to the needs of its people while navigating the challenges of international isolation and economic hardship. For now, the Taxman of Kabul remains a symbol of the regime’s efforts to transition from insurgency to governance, one tax form at a time.