Content Group 5 of Iran
Country Content
- Value Added Tax: 9%
- Corporate Income Tax: 25%
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