Afghanistan
Business income taxed progressively from 0% to 20% (sole proprietors as individuals), possibly plus a 2-5% gross Business Receipts Tax. The decisive problem is that crypto is outright banned and the country is sanctioned and cut off from SWIFT, so receiving USDC is illegal and risky.
Self-employment / business income (sole proprietors taxed at individual rates under the Income Tax Law 2009); residents taxed on worldwide income; NOT capital gains.
Progressive 0-20% (exempt up to ~AFN 150,000/yr; top marginal 20%); possible 2-5% Business Receipts Tax on gross receipts.
No broad mandatory social-security contribution for the self-employed; effectively none on this income.
File under the individual income tax framework via the Afghanistan Revenue Department; the pre-2021 code is retained but administered with limited capacity.
Banned: crypto trading was prohibited in Aug 2022 (declared haram), with arrests; remains illegal in 2025, so there is no lawful tax treatment and receipt is only via risky underground P2P.