The United Nations says the Taliban have killed more than 200 people associated with the former Afghan government since the Islamist group returned to power two years ago.

In a report released on Tuesday, the UN Assistance Mission in Afghanistan says it found at least 218 extrajudicial killings of former soldiers and government officials between August 2021 and June this year.

The report also says many of the victims had been detained by Taliban security forces before they were killed.

The report quotes people as saying that the Taliban tortured them to force them to make confessions regarding their work with the former government.

The UN mission says it received reports of former government officials and armed forces members being contacted by Taliban personnel who threatened to kill them.

The Taliban have announced "general amnesty" for former government officials and security personnel, but no written procedures for dealing with its breaches have been issued.

The report says Taliban authorities "have obligations to take appropriate steps to prevent human rights violations" and urges them to "take action against those allegedly responsible."

A Taliban spokesperson rejected the report's findings in a social media post, accusing some UN agencies of looking for something negative about Afghanistan.