Iran Tax & Investment Guides
16 guides covering Iranian taxation, personal income tax (IIT), corporate tax, VAT (9%), capital gains, property transfer tax, inheritance and gift tax, and investment rules.
Personal Tax & Residency
IIT 0-35% progressive brackets, PAYE system, exemptions, and deductions
VAT & Indirect Tax
VAT 9% standard, 6% reduced, exemptions, and e-filing
Business & Corporate Tax
Corporate tax 25%, cooperative rates, depreciation, and transfer pricing
Investment & Savings
No separate CGT, TSE exemptions, dividends, interest, and royalties
Iran Capital Gains Tax Guide 2026 — No Separate CGT, Gains Taxed as Income, TSE Exemptions
capital gains taxation in Iran. No separate CGT — gains from shares, property, bonds taxed as ordinary income at IIT rates (0–35%). Tehran Stock Exchange (TSE) shares: tax-exempt for individuals under certain conditions. No indexation, no ST/LT distinction. fa-IR locale IRR currency.
Iran Investment Income Guide 2026 — Dividends 0%, Interest 0-5%, Royalties 5-15%, TSE Exemptions
Iranian investment income taxation. Dividends: 0% WHT for residents. Interest: 0% WHT on bank deposits, 5% on certain bonds. Royalties: 5-15% WHT (non-residents). TSE securities: tax-exempt capital gains. Islamic bonds (Sukuk) special treatment. fa-IR locale IRR currency.
Property & Wealth Tax
Transfer tax 5%, municipal property tax, no wealth tax, no CGT on property
Iran Property Tax Guide 2026 — Transfer Tax 5%, Municipal Tax, No CGT, No Wealth Tax
Iranian property taxes. Real estate transfer tax: 5% of property value (buyer pays). Annual municipal property tax (very low, ~0.1-0.5% by city). Capital gains on property taxed as income at IIT rates. No annual wealth tax, no separate CGT on property. fa-IR locale IRR currency.
Iran Wealth Tax Guide 2026 — No Wealth Tax, Low Municipal Property Tax, Zakat
explaining the absence of wealth tax in Iran. No annual wealth tax, no net worth tax. Low municipal property tax only. Zakat (Islamic religious tax) is voluntary but encouraged. Declaration of assets for high-net-worth individuals. Tax amnesty programs. fa-IR locale IRR currency.
Inheritance & Gift Tax
Inheritance rates 0-35% by category, gift tax 0-15%, and exemptions
Other Guides
Iran Business Registration Guide 2026
business registration in Iran for 2026. Company registration via Iran Companies Registration Organization (ICRO), TIN (economic code) from Tax Affairs Organization, VAT registration, Social Security registration, Chamber of Commerce membership, free zone vs mainland company, branch/subsidiary of foreign company requiring Foreign Investment License from OIETAI.
Iran Cross-Border Tax Guide 2026
cross-border taxation in Iran for 2026. Tax residency: 183+ days or center of vital interests. Worldwide income for residents, source-only for non-residents. Treaty network 55+ countries. Foreign tax credit. Free Trade-Industrial Zones (Kish, Qeshm) 15-20 year tax holiday. Special Economic Zones.
Iran Crypto Tax Guide 2026
cryptocurrency regulation and taxation in Iran for 2026. Crypto not recognised as legal tender (Central Bank ban on domestic trading 2018). Mining legal (licensed since 2019), taxed as industrial activity at 25%. Mining electricity subsidy removed 2022. Trading in grey area. Crypto exchanges licensed since 2022 under IME. Capital gains treatment unclear.
Iran Pension Guide (SSO Defined Benefit 2026)
Iran Social Security Organization (SSO) defined benefit pension for 2026. Retirement age 60 (men, 25+ years) and 55 (women, 20+ years), early retirement options, formula average of last 2 years' salary × years of service × 3.5%, survivor's pension, occupational hazard coverage.
Iran Rental Income Guide 2026
rental income taxation in Iran for 2026. Taxed at IIT 0-35% progressive rates. 25% standard deduction for expenses. Property tax registration certificate required. Notarial lease registration. Rental contract stamp duty 0.5%. Non-resident landlord subject to 25-35% WHT on gross rent.
Iran Social Contributions Guide (SSO 2026)
Iran Social Security Organization (SSO) mandatory contributions for 2026. Employee 7% of gross salary, Employer 20-23% (20% standard + 3% unemployment insurance), Self-employed ~12-18%, Healthcare insurance 1-3%, annual ceiling applied.
Iran Tax Filing Guide 2026
tax filing in Iran for 2026. Annual ITR deadline June 30 (for prior Iranian calendar year ending March 20). VAT returns quarterly. Withholding returns monthly. eFiling via Tax Affairs Organization portal. Tax assessments and appeals process. Penalties: late filing 2.5%/month, late payment 2.5%/month.
Iran Tax Residency Guide 2026
Iran tax residency rules for 2026. 183-day rule, centre of vital interests test, nationality-based residency for Iranian citizens abroad, non-resident taxation on Iranian-source income only, no exit tax, dual-residence tiebreaker under treaties.
Iran Calculators (9)
Free calculators for Iranian salary, tax, and personal finance.
Iran Salary
Net pay after IIT and social insurance.
Iran VAT
VAT 9% net/gross calculator.
Iran Corporate Tax
Corporate tax 25% on profits.
Iran Property Transfer Tax
Transfer tax 5% on property.
Iran Social Insurance
Social security contributions 30% total.
Iran Inheritance Tax
Inheritance rates 0-35% by category.
Compound Interest
Project investment growth.
Mortgage Calculator
Full amortization schedule.
50/30/20 Budget
Needs, wants, savings split.