Content Group 5 of Iran

Country Content

Source: Iran National Tax Administration

Important Updates to Taxation Information

The government has introduced a simplified flat corporate income tax rate that is applicable to both resident and non-resident entities.

Business Taxes

Type of Tax	Tax Rate and Base
Corporate Income Tax	- 25% on profits - Companies that are quoted on the Stock Exchange and Commodity Exchange are eligible to a reduced corporate income tax rate of 22.5%.
Social security contributions	23% on gross salaries (all employers)
VAT/GST	9% on sale of goods and services (standard)
Withholding Tax	Dividends: 0% Interst: 5% Royalties: 5%/7.5%
Property Transfer Tax	5% on land value (levied on the acquisition of real estate) and the transfer of goodwill is taxed at 2% on the transferred goodwill’s value.

Source: Iran National Tax Administration
Date last reviewed: June 7, 2020

Country Title

Taxation – 2020