Previous Afghan elections have been badly marred by violence, with at least 31 civilians and 26 soldiers and police killed on polling day alone in 2009 as the Islamist militants displayed their opposition to the US-backed polls.
Another blood-stained election would damage claims by international donors that the expensive military and civilian intervention in Afghanistan since 2001 has made progress in establishing a functioning state system.
NATO combat troops are withdrawing from the country after 13 years of fighting a fierce Islamist insurgency that erupted when the Taliban were ousted from power after the 9/11 attacks on the United States.
"It is the religious obligation of every Afghan to fulfil their duty by foiling the latest plot of the invaders that is guised in the garb of elections."
Billions of dollars have been spent on military operations and development in Afghanistan, but the country remains wracked by poverty and violence with weak government structures and a fragile economy dependent on aid money.
Efforts to open peace talks with the Taliban have so far failed, but negotiations are likely to be given another push by the incoming government as it tries to bring stability to areas in the south and east where the militants hold sway.
The Taliban have targeted every election since the 2004 poll, but the statement today was the first explicit threat from the militants against this year's vote.
Among the front-runners are Abdullah Abdullah, who came second in 2009, former foreign minister Zalmai Rassoul and former World Bank economist Ashraf Ghani.
"We once again call on all of our countrymen to keep away from electoral offices, voting booths, rallies and campaigns so that may Allah forbid, their lives are not put into danger," the Taliban said.
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