According to the report, the floods affected the eastern provinces of Nuristan, Nangarhar and Laghman; the south-eastern provinces of Paktika, Paktia, Khost and Ghazni; and the central provinces of Kabul, Kapisa, Panjshir, Parwan, Logar and Maidan Wardak.
The most severe damage was reported in the eastern region, particularly in Parun, the capital of Nuristan province.
WHO figures show that at least 23 people were killed, five remained missing and 125 others were injured in the floods in Parun.
The organisation’s assessment found that the floods caused serious damage to homes, public facilities and sources of income in the area, increasing the urgent need for humanitarian assistance.
The report added that hundreds of families in Kabul and neighbouring provinces were affected, with significant damage to residential homes and community assets.
WHO said the floods caused widespread destruction in Mohammad Agha district of Logar, Ghorband district of Parwan and parts of Kabul.
Its assessment found that damage to roads and infrastructure had disrupted access to essential services, particularly healthcare.
According to the UN assessment, floods in the south-eastern region also caused deaths and destroyed homes and agricultural land.
UN figures show that at least 26 houses were destroyed and two people were killed in Paktika, while two children died in Paktia.
Extensive damage to farmland, roads and water-supply systems was also reported in Khost and Ghazni provinces.
WHO warned that the consequences of the floods extended beyond the immediate destruction and could have long-term effects on food security and family livelihoods, particularly among communities dependent on agriculture.
The report also said damage to drinking-water infrastructure had increased the risk of diseases caused by contaminated water.
WHO said it had activated its emergency coordination system in response to the crisis and, together with other aid agencies, had begun rapid needs assessments and the distribution of emergency supplies.
The organisation also expressed concern about severe shortages of healthcare resources in some areas, particularly Parun.
It said the limited capacity of health facilities, shortages of medicines, damage to treatment centres and difficulty reaching mountainous areas had created serious challenges for relief operations.
The report stressed the urgent need to strengthen health services, provide safe drinking water, establish temporary shelters for displaced families and increase disease surveillance.
The UN agency warned that continued rainfall could further worsen the humanitarian situation in the coming days.