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ΠΡΟΦΙΛ ΣΥΝΑΛΛΑΣΣΟΜΕΝΩΝ ΧΩΡΩΝ
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Taxes - Accounting
Tax rates |
Accounting rules
Tax rates
Consumption taxes
- Nature of the tax
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VAT
- Tax rate
- 3%
- Reduced tax rate
- Numerous exemptions have been granted. For more information consult the VAT Law.
Corporate taxes
Tax rate
- Capital gains taxation
- Capital gains are taxed as part of taxable income.
- Main allowable deductions and tax credit
- Branches and representative offices of companies and foreign banks whose activity is limited to marketing and information for their parent companies are exempt from corporate taxes.
If all or part of the project is entrusted by a foreign contractor to an Iranian company, purchases made by this company for the main contractor are not taxed. Within the framework of contracts concluded with a ministry, a governmental or a municipality organisation, purchases of equipment and material not produced locally are exempt from tax provided the public recipient is mentioned in the contract. Industrial and mining projects of the private sector enjoy 80% tax exemption for 4 years and 100% for 10 years in the poor zones. These exemptions do not apply to projects located within a radius of 120 km around Teheran, 50 km around Isfahan and 30 km from the capital of other provinces. Tourist setups provided with operation license of the Ministry of culture enjoy an annual tax exemption of 50%.
- Other corporate taxes
- Real estate tax, stamp duty, social security contributions.
Individual taxes
Tax rate
| Annual taxable income |
from 15 to 35% |
| From IRR 0 to 30,000,000 |
15% |
| From IRR 30,000,000 - 100,000,000 |
20% |
| From IRR 100,000,000 - 250,000,000 |
25% |
| From IRR 250,000,000 - 1,000,000,000 |
30% |
| IRR 1,000,000,000 and over |
35% |
- Allowable deductions and tax credit
- The most important personal deductions are: donations to approved charities; social insurance fund contributions (and similar contributions paid abroad); life insurance premiums; pension plan contributions; and medical fund contributions.
- Special expatriate tax regime
- There is no special tax regime for expatriates.
 We can indicate you which local taxes are applied to your product.
Accounting rules
- Tax year
- The financial year begins on March 21st and ends on March 20th of the following year.
- Accounting standards
- The International Financial Reporting Standards (IFRS) has developed gradually in Iran. However, there are still differences between the national standards and the IFRS standards.
- Accounting regulation bodies
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Audit company
- Accounting reports
- Profit and loss account, auditors' report, balance sheet.
- Publication requirements
- Financial statements must be submitted annually.
- Professional accountancy bodies
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Institute of Chartered Accountants
Iranian Association of Certified Public Accountants
- Certification and auditing
- According to Iranian legislation, certain companies should be audited by Iranian certified Public accountants (IACPA). For more information see Dayarayan website.
- Accounting news
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Information on accounting issues in Iran
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