* Category includes ratification, accession, or succession to the treaty

The Constitution of the Islamic Republic of Afghanistan was adopted in January 2004. (The Constitution of the Islamic Republic of Afghanistan, Official Gazette no. 818/2004). Since its takeover in 2021, the ITA has not specifically announced that the Constitution is null and void; instead, the ITA declared that any laws conflicting with Islam are void.

Relevant constitutional provisions include:

• Article 34 [Expression, Press, Media] (1) Freedom of expression is inviolable. (2) Every Afghan has the right to express his thought through speech, writing, or illustration or other means, by observing the provisions stated in this Constitution. (3) Every Afghan has the right to print or publish topics without prior submission to the state authorities in accordance with the law. (4) Directives related to printing house, radio, television, press, and other mass media, will be regulated by the law.
• Article 35 [Organizations, Parties] (1) The citizens of Afghanistan have the right to form social organizations for the purpose of securing material or spiritual aims in accordance with the provisions of the law. (2) The citizens of Afghanistan have the right to form political parties in accordance with the provisions of the law, provided that: …
• Article 36 [Demonstration] The citizens of Afghanistan have the right to un-armed demonstrations, for legitimate peaceful purposes.

At the national level, the Amir al-Mu’minin, as the Supreme Leader (the lawmaker), alongside the Prime Minister and the Minister of Justice, formulates governance policy. Ministers adapt national policies to suit their respective sectors; any ministry can issue directives and orders to regulate its operations. At the subnational level, provincial governors and directors play a crucial role in tailoring national policies to the local context. District governors further refine these directives to ensure that the policies are relevant and effective within their jurisdictions. This structured approach aims to create a cohesive governance strategy that enables the Taliban to implement their policies effectively across various levels of administration.

Relevant national-level laws and regulations affecting civil society include:

• Law on Associations, Official Gazette no. 1114/2013 (amended in 2017 and 2019)
• Law on Non-Governmental Organizations, Official Gazette no. 857/2005  
• Regulation on Procedure of Establishment and Registration of Associations, Official Gazette no. 1138/2014
• Income Tax Law, Official Gazette no. 976/2009
• Customs Law, Official Gazette no. 1235 of 2016
• Labor Law, Official Gazette no. 966/2008
• Civil Code of 1977, Madani Qanun Decree no. 1458/1977
• Law on Gatherings, Strikes and Demonstration, Official Gazette no 805/2003
• The Procedure on Controlling and Regulating Activities of Domestic and International Organizations, April 28, 2022 (issued by the Ministry of Economy of the de facto authorities)
• Decree No. 1480 on Extension of the Registration License of NGOs, January 21, 2024 (issued by the Prime Minister of the de facto authorities)
• Order No. 4293 on Banning Female Employees of Domestic and International NGOs, March 2022 (issued by the Ministry of Economy of the de facto authorities)
• Directive on the Authorities’ Stipulation of the Provincial Departments of the Ministry of Economy of the de facto authorities, issued on October 14, 2023
• Order No. 17 on Banning Public Awareness Projects, December 30, 2023 (issued by the Ministry of Economy of the de facto authorities)
• Order No. 3275 on Logistic and Construction Contracts, March 11, 2024 (issued by the Ministry of Economy of the de facto authorities)

After the Taliban takeover in 2021, all previously pending legislative and regulatory initiatives relating to civil society were suspended.

We are unaware of any other pending legislative/regulatory initiatives affecting civil society or civic freedoms at the present time. Please help keep us informed; if you are aware of pending initiatives, write to ICNL at ngomonitor@icnl.org.

There is currently one recognized legal nonprofit form in Afghanistan: the non-governmental organization (NGO). Based on recent (2026) official communication between the authorities and NGOs, the non-governmental organization is now referred to as “Non-Emirate Organization”. Furthermore, the authorities have replaced the term “NGO” with “Non-Emirate Organization” in the constitutions of all NGOs during the process of license renewals or new registrations. Nonetheless, because the regulatory framework refers to “NGOs”, this country note will continue to use the terms “non-governmental organization” and “NGO”.

NGOs are governed by the 2022 Procedure on Controlling and Regulating Activities of Domestic and International Organizations (“the Procedure” or “the 2022 Procedure”). The Procedure lacks provisions for the establishment, registration, funding sources, reporting, and dissolution of NGOs. For these critical elements of the NGO lifecycle, the NGO Law of 2005 remains the reference point and provides the governing framework where the 2022 Procedure is silent.

Before August 2021, there were two primary forms of registered, not-for-profit organizations in Afghanistan: (1) non-governmental organizations (NGOs) and (2) associations.

NGOs are defined broadly in the 2005 Law on Non-Governmental Organizations (NGO Law) to include both domestic and foreign non-governmental organizations. A domestic NGO is simply “a domestic non-governmental organization which is established to pursue specific objectives.” (Article 5(2))  A foreign organization is a “non-governmental organization which is established outside Afghanistan according to the laws of a foreign government and which accepts the terms of this law.” (Article 5(3))

The Law on Associations (2013) addressed a second category of organization. “Associations refer to communities, unions, councils, assemblies and organizations which are voluntarily established by a group of real or legal persons as non-profit, non-political entities, in accordance with this law.” (Article 2(1)) After August 2021, the ITA Ministry of Justice banned the operation of 77 associations deemed to be engaged in political activities. Moreover, the Ministry of Justice has declined to extend the licenses of any associations, which has prevented them from operating as legally registered entities. Under the law, the validity of an association’s registration certificate lasts for three years, after which it must be renewed. (Article 13(3)) As a result, as of December 2024, all of the nearly 4,000 associations in operation previously were unable to operate. According to representatives of several associations, the Ministry of Justice denied their requests to extend their registration licenses.

Afghan law recognizes a category of “tax exempt organizations” in the Income Tax Law. Article 10 of the Income Tax Law restricts “exempt organization” status to those organizations “organized and operated exclusively for educational, cultural, literary, scientific, or charitable purposes.” Organizations dedicated to these public benefit purposes and meeting other mandatory criteria are exempt from taxation on “contributions received and income from the necessary operations.” (Income Tax Law, Article 10)

The current Taliban government has not changed this policy approach, which is the same policy implemented by the democratic government before 2021. According to some NGOs, however, there are varying and inconsistent approaches regarding taxation. In certain provinces, NGOs are required to pay taxes, whereas in Kabul and some other provinces, NGOs are not required to pay taxes.

The Afghan Constitution and Afghan laws, policies, and regulations generally allowed for civic participation before August 2021. 

The return of the Taliban, however, marked a turning point for women and minority groups, who are now denied the right to public participation. Concretely, Afghan women are denied the opportunity to work; women are unable to access services without a male relative; and Afghan girls are deprived of their right to education. The UN reports that government officials have shut down beauty salons run by women in their homes and women’s radio stations in various provinces.

In March 2022, the Ministry of Economy banned women from working as employees of domestic and international NGOs, through Ministry Order No. 4293. Following the issuance of this order, the Ministry of Economy sent official letters to women-led NGOs, instructing them to replace their female leaders with men and to inform the Ministry accordingly.

In short, since the Taliban took over in August 2021, women and girls have been systemically excluded from participation in society.

The 2022 Procedure does not expressly change the establishment and registration requirements of the NGO Law. The Ministry of Economy, however, has broad authority to interpret the 2022 Procedure and impose additional requirements. Notably, for example, while the NGO Law requires only two founders to establish an NGO (Article 11(1)), the Ministry of Economy has, since December 2025, required a minimum of five founding members to establish a new NGO. As was the case under the NGO Law, there is no restriction on the founders’ nationality; both Afghan nationals and foreign citizens can serve as founders, provided they have an address in Afghanistan.

To register, NGOs must apply to the Ministry of Economy. (Article 4) The registration process, however, is a two-tiered, overly bureaucratic process, with both the Technical Commission and the High Evaluation Commission required to review applications. The High Evaluation Commission is composed of representatives from no fewer than 5 government ministries.

More recently, the Prime Minister of the de facto Taliban authorities signed Decree No. 1480 on the Extension of the Registration License for NGOs on January 21, 2024. Under the NGO Law of 2005, NGOs were not required to extend their registration licenses. However, under Decree No. 1480:

1. Domestic NGOs that have not implemented projects must submit an institutional (or non-project-based) report to the Ministry of Economy and pay 30% of the original registration fee to extend their registration license for three years.
2. NGOs that have implemented projects must submit their project reports to the Ministry of Economy and pay 60% of the original registration fee to extend their license for three years.
3. Domestic NGOs that have been terminated must pay 75,000 AFN (approximately USD 1,000) to reactivate their operating license.
4. International NGOs that have been terminated must pay USD 7,500 to reactivate their operating license.

Since August 2021, the Ministry of Justice has neither registered any new associations nor extended the licenses of previously registered associations. Instead, all applications for first-time registration and for registration renewal have been denied.

The 2022 Procedure envisions a multi-tiered approval process that both domestic and international NGOs must follow in advance of implementing projects. First, NGOs do not have the right to implement a project without permission from the Ministry of Economy. (Article 4) Second, NGOs must sign an agreement with the relevant “sectoral entity” prior to project implementation. Relevant sectoral entities include government agencies focused on health, humanitarian aid, refugees and internally displaced persons, agriculture, irrigation and livestock, rural rehabilitation and development, emergency and urgent assistance, education, and technical and professional projects. (Article 5) The relevant sectoral entity cannot sign an agreement with an NGO if it is not approved by the Ministry of Economy. Third, provincial officials cannot sign an agreement with an NGO without the permission of the relevant sectoral entity. Both NGOs and their respective sectoral entities are required to share the list of beneficiaries with the Ministry of Economy. (Article 4)

Once the project agreement has been signed by an NGO and its relevant sectoral entity, the NGO and the relevant sectoral entity must implement the project in accordance with the terms of their agreement. Under the agreement, the relevant sectoral entity must monitor and control the project’s implementation.

Reporting to the Ministry of Economy is required by both the NGO and sectoral entity. NGOs must submit project plans, objectives, expenditures, and budgets, as well as quarterly and annual reports to the Ministry of Economy after the confirmation from their respective sectoral entities. (Article 6) The relevant sectoral entities also must submit project reports to the Ministry after completing the implementation of the project pursuant to the project agreement. (Article 7)

In March 2022, the Ministry of Economy banned women from working as employees of domestic and international NGOs, through Ministry Order No. 4293. Following the issuance of this order, the Ministry of Economy sent official letters to women-led NGOs, instructing them to replace their female leaders with men and to inform the Ministry accordingly.

On December 30, 2023, the Ministry of Economy issued Order No. 17, which explicitly bans all public awareness projects throughout Afghanistan.

On March 11, 2024, the Ministry of Economy issued Order No. 3275 regarding Logistic and Construction Contracts by NGOs; Order No. 3275 requires NGOs to invite representatives from the Ministry of Economy as observers in meetings where logistic and construction contracts are decided and signed.

Since August 2021, the Ministry of Justice has refused to extend the licenses of associations, which were valid, according to the law, for only three years. Thus, as of December 2024, no association has been operational or active in Afghanistan.

Foreign Funding

Neither the Law on NGOs nor the 2022 Procedure makes direct reference to cross-border funding. In practice, however, the Taliban government is sensitive to NGOs receiving international funding and actively seeks to identify NGOs that receive international funding but fail to report this to the Ministry of Economy.

Domestic Funding

NGOs are permitted to conduct economic activities “to reach the statutory not-for-profit goals of the organization” so long as the income is used only “to carry out the specified goals of the organization.” (NGO Law, Article 22.2)

Since August 2021, several legal barriers targeting the speech and advocacy activities of NGOs have been introduced. Freedom of speech has been severely restricted, and advocacy and public awareness projects are expressly banned through Order No. 17 on Banning Public Awareness Projects issued by the Ministry of Economy in December 2023.

At the same time, the 2022 Procedure limits NGOs to a narrow range of permissible activities, including health, humanitarian aid, support for refugees and internally displaced persons, agriculture, irrigation and livestock, rural rehabilitation and development, emergency and urgent assistance, and technical and professional projects.

Before August 2021, the Afghan Constitution and national law protected the freedom of assembly. The citizens of Afghanistan had the right to participate in peaceful demonstrations for legitimate purposes in accordance with the law. (Afghan Constitution 2004, Article 36) The Law on Assembly, Gatherings, and Strikes, adopted in March 2003 (Official Gazette 805), was in force until 2021, at which time the government voided the law. Currently, the right to peaceful assembly is only honored in the case of pro-governmental assemblies.

Since the Taliban assumed power, women have organized peaceful assemblies in cities such as Kabul, Faizabad, Herat, and Mazar, to advocate for their rights to education, labor, and political participation. In response to the increasing protests, the Ministry of Interior Affairs of the Taliban authorities announced on September 8, 2021 that any gathering would require special approval from the Ministry of Justice.

UK Special Envoy stresses inclusion after meeting Afghan CSOs (June 2026)
Richard Lindsay, the United Kingdom’s Special Envoy for Afghanistan, said he met with organizations supporting people of different religions and beliefs in the country, noting that such engagement helps shape UK policy. In a post on X, Lindsay emphasized that a stable and prosperous future for Afghanistan depends on inclusion, acceptance, and a commitment to upholding the rights of all. The remarks come as international actors continue to assess their engagement with Afghanistan, with particular attention to human rights and the protection of minority groups.

How aid cuts and Taliban rule are erasing Afghanistan’s women-led civil society (May 2026)
Since the Taliban returned to power in August 2021, Afghanistan’s women-led civil society has not just been struggling: it is disappearing. What is unfolding is not only a humanitarian collapse, but a global failure of solidarity. As international donors retreat and the Taliban tightens its grip, the last remaining lifelines for millions of Afghan women and marginalized communities are being cut, silently and systematically. Since 2023, women-run clinics have shuttered, safe houses have gone dark, and grassroots schools for girls have been forced underground or closed entirely. In the shadows of this collapse are the women who once led these efforts, including activists, midwives, and educators, who are now unable to work, travel, or speak freely.

The Fate of Women’s Rights in Afghanistan (September 2020)

Participation of Afghan Women in Peace Efforts the Focus of ‘Open Days’ Events (October 2019)

Officials Attend Sustainable Development Goals Workshop in Jalalabad (May 2018)

Aid alone cannot solve Afghanistan’s problems (July 2012)

As foreign aid dries up, Afghan NGOs fight to survive (July 2012)

EU urges Afghan government to hold credible elections, guarantee human rights (May 2012)

Afghanistan: Donor funding missing mark (December 2010)

“Civil society is almost non-existent in Afghanistan“ (November 2010)

Karzai makes concession on security firm ban (October 2010)

Foreign Policy: The plight of Afghan women (July 2010)

Kabul wants to change the way foreign aid is spent (July 2010)

During the period of political liberalization from 2002 to 2019, Afghanistan’s legal system underwent several notable developments, with profound consequences for civil society and not-for-profit organizations (NPOs).

• In January 2003, the Transitional Government of Afghanistan adopted the Law on Social Organizations, which was enacted in accordance with Afghanistan’s 1964 Constitution.
• In January 2004, a new Afghan Constitution was adopted, with provisions recognizing fundamental rights and freedoms.
• In June 2005, President Hamid Karzai signed a new Law on NGOs, which replaced the Taliban-era regulation of NGOs.
• In September 2013, President Karzai signed a new Law on Associations, which superseded the 2003 Law on Social Organizations.
• Lastly, in December 2017, Afghanistan’s Parliament enacted amendments to the 2013 Law on Associations.