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e stamp tax assessment taxable income tax lien tax refund tax shield tax residence tax preparation tax protester tax investigation tax collector tax withholding private tax collection noncompliance legal tax avoidance base erosion and profit shifting beps double irish single malt caia dutch sandwich estate planning fuel dye repatriation tax avoidance share repurchase tariff engineering tax credit tax deduction tax exemption taxpayer groups tax holiday tax inversion tax farming tax patent tax shelter illegal tax evasion tax amnesty black market debtors prison tax exile smuggling tax resistance transfer mispricing unreported employment locations tax havens corporate havens offshore financial centres ofcs offshore magic circle conduit and sink ofcs financial centres financial secrecy index major examples ireland as a tax haven ireland v commission leprechaun economics liechtenstein tax affair luxembourg leaks offshore leaks paradise papers panama papers swiss leaks united states as a tax haven panama as a tax haven types direct indirect per unit ad valorem aviation airport improvement landing solidarity capital gains exit consumption departure hotel sales stamp television tourist value added digital goods dividend environmental tax carbon eco tariff landfill natural resources consumption severance steering stumpage excise alcohol fat meat sin sugary drink tobacco general georgist gift gross receipts hidden hypothecated income inheritance estate internet tax land value luxury mining on childlessness payroll pigouvian property resource rent single stealth surtax turnover use user charge fee congestion fuel road gnss toll vehicle miles traveled corporate profit excess profits windfall negative income wealth international financial transaction tax attac currency transaction tax european union common consolidated corporate tax base ccctb global minimum corporate tax rate robin hood tax tobin tax spahn tax tax equalization tax treaty exchange of information permanent establishment transfer pricing european union ftt foreign revenue rule trade custom duty tariff import export tariff war free trade free trade zone trade agreement ata carnet research academic mihir a desai dhammika dharmapala james r hines jr ronen palan joel slemrod gabriel zucman advocacy groups institute on taxation and economic policy itep oxfam uk tax foundation us tax justice network tjn tax policy center us religious church tax eight per thousand teind tithe fiscus judaicus leibzoll temple tax tolerance tax jizya kharaj khums nisab zakat by country all countries list of countries by tax rates tax revenue to gdp ratio tax rates in europe individual countries albania algeria argentina armenia australia azerbaijan bangladesh bhutan brazil bulgaria bvi canada china colombia croatia denmark finland france germany greece hong kong iceland india indonesia iran ireland israel italy japan kazakhstan lithuania malta morocco namibia netherlands new zealand norway pakistan palestine peru philippines poland portugal russia south africa sri lanka sweden switzerland taiwan tanzania united arab emirates united kingdom united states uruguay business portal money portal v t e taxation in iran is levied and collected by the iranian national tax administration under the ministry of finance and economic affairs of the government of iran in 2008 about 55 of the government s budget came from oil and natural gas revenues the rest from taxes and fees 1 an estimated 50 of iran s gdp was exempt from taxes in fy 2004 2 there are virtually millions of people who do not pay taxes in iran and hence operate outside the formal economy 3 4 the fiscal year begins on march 21 and ends on march 20 of the next year as part of the iranian economic reform plan the government proposed income tax increases on traders in gold steel fabrics and other sectors prompting work stoppages by merchants 5 government s budget edit main articles iranian government budget and social class in iran the government can increase its tax revenues 2 5 times by enacting tax reforms as at 2012 taxes account for 43 of the government s revenues and 7 of iran s gdp the expediency council s report recommended increasing that share to 15 of the gdp 6 as of 2014 the share of direct taxes from the total tax revenues was around 70 7 top ten percent earners in iranian society pay 3 of all income taxes while in the united states the top 10 pay more than 70 of the total income taxes 8 contradicting this the head of the majlis economic commission says that 85 of iran s tax revenues come from barely 3 of taxpayers 9 tax evasion edit see also list of iranians by net worth banking in iran crime in iran and offshore banking according to the expediency council more than 60 of economic activity in iran avoids or evades taxation 40 of the economic activity falls under an exemption and the remaining 21 are conducted off the books 2012 6 iran is losing between 12 20 billion a year through tax avoidance and evasion citation needed however the iranian national tax administration only identified and collected through audit unpaid taxes worth 184 trillion rials 1 5 billion in fy 2018 10 starting in 2015 iran s parliament decided to tax setad and the islamic revolutionary guard corps 11 tax evaders typically are either involved in activities in the gray sector of economy or in the underground market which they do not divulge others are engaged in smuggling and the black market citation needed the loses are equivalent to 20 to 25 of the country s gross domestic product revenue citation needed in 2014 international medias reported iranian nationals and companies to be listed among the tax evaders in switzerland and other offshore centers 12 in 2019 iranian tax revenues increased by 35 because of reported taxation evasion crackdown citation needed as of 2021 tax authorities estimated tax cheats are costing the country 4 5 billion a year 13 income tax edit see also labor force in iran social security organization and iranian economic reform plan there are five categories of income earned by individuals each category is taxed separately and has its own computational rules salaries tax rate for public sector employees 10 other sectors 10 35 14 income from professions trades and miscellaneous sources more info here according to the iranian direct tax rolls article no 84 all employees salary tax rate from the beginning of the 1396 fiscal year is as below every year annual salary exemption from tax will be announce by iranian tax organization up to this level the salary tax rate is zero up to the 5 times more than annual exemption salary tax rate is 10 in excess of above level salary tax rate is 20 incidental or windfall earnings more info here real estate income see also under real estate tax section below income derived from agriculture see also under tax exemptions section below for taxable income consisting of salary and benefits employers are required to make the necessary tax deductions from their employees payroll and submit them to the tax authorities however when calculating taxable income exemptions and deductions are allowed as of 2009 only government employees were paying their fair share of income taxes 15 individuals of iranian nationality resident in iran are subject to tax on all their income whether earned in iran or abroad foreign nationals working in iran are also subject to the same income tax based on their salary non resident individuals are liable to pay tax only on their iranian sourced income foreign employees cannot obtain an exit visa from iran unless they provide proof that they have paid their due taxes and since they need to obtain an exit permit when their presence in iran is based on a work permit the government can easily enforce this rule the government assumes a certain salary for employees depending on their position and country of origin the assumed minimum monthly salaries in 2004 range from us 2 500 for unskilled european workers to us 7 000 for european managing directors according to the 131 note of iranian tax rolls from the beginning of the 1395 iranian year tax rates of the individual business income have changed 16 up to 500 000 000 irr is 15 500 000 000 to 1 000 000 000 irr is 20 in excess of 1 000 000 000 irr is 25 monthly individual business income tax rates income in irr income tax rate 17 18 up to 40 000 000 us 160 exemption 40 000 000 to 80 000 000 us 320 10 80 000 000 to 120 000 000 us 480 15 120 000 000 to 180 000 000 us 720 20 180 000 000 to 240 000 000 us 900 25 240 000 000 to 320 000 000 us 1200 30 in excess of 320 000 000 us 1200 35 islamic taxes edit see also setad and agriculture in iran in addition to these mandatory taxes as of 2007 islamic taxes were collected on a voluntary basis these included an individual s income tax arabic khums one fifth an alms tax zakat which has a variable rate and benefits charitable causes and a land tax kharaj the rate of which is based on the principle of one tenth ushr of the value of crops unless the land is tax exempt citation needed al khums or the fifth of excess income paid as a form of zakat alms giving which is usually reserved for aal al bayt muhammad s household the black turban of ali khamenei signifies that he belongs to imam ali ibn abi talib and fatima s household and being al wali al faqeeh guardian of islamic jurists with full control of the society s affairs gives him the majority share of the fifth as was the case with ayatollah khomeini the amount is worth hundreds of millions of dollars accrued annually and added to setad s revenues 11 real estate tax edit see also construction in iran rental income is subject to real estate income tax in iran a fixed deduction of 25 of the gross income is extended to all taxpayers to account for income generating expenses the net income which is 75 of the gross rent is then subject to the same rates as in the above table max 35 rental income is exempted from real estate tax if the property is a residential property leased as such and measures up to 150 sq m if it is located in tehran up to 200 sq m if it is located in other parts of the country 18 according to the presented above rate for individual business tax rate if the landlord is a company the rental income after deducting 25 as exemption will be multiply 25 because the income tax rate for companies is 25 if the landlord is a person rate of calculating tax on rent is as below from the beginning of the 1395 fiscal year up to 500 000 000 irr is 15 500 000 000 to 1 000 000 000 irr is 20 in excess of 1 000 000 000 irr is 25 in iran the transfer of land not the land itself is subject to taxation transfer of properties 5 of the transaction value 15 for new buildings 19 capital gains tax edit as of 2020 iran has no capital gains tax on the sale of real estate assets 20 capital markets edit see also taxes in the tehran stock exchange and banking and insurance in iran starting april 2014 all companies have to report their short term investments at fair value instead of cost 21 as of july 2010 taxes on tse transactions were as follows cash dividend none 22 5 at source from company 22 share transfers the tax amendment has changed the regulations regarding calculation of tax on transfer of shares and their rights in iranian corporate entities in the case of shares listed on the tehran stock exchange tse the tax on transfer of such shares and other rights is 0 5 per cent of the sales price 23 in the case of transfer of the shares and their rights to other corporate entities i e those not listed on the tse a flat rate of four per cent of value of the shares and rights transferred applies no other taxes will be charged the amendment has removed the requirement to value the shares in this category 23 exemptions edit capital gain no tax bonds or equities 17 24 interest income no tax 24 participation papers profit and awards accrued are tax exempt 17 listed companies 10 tax exemption companies holding 20 free loat shares are provided 20 tax exemption 22 foreign investors foreign investors in tse are tax exempt citation needed inheritance tax edit inheritance taxes are levied at progressive rates depending on the relationship between the deceased and the heir category i first degree heirs parents spouse children grandchildren category ii second degree heirs grandparents siblings nieces nephews category iii third degree heirs uncles aunts children of uncles and aunts according to article 17 has approved 2015 any estate or property left from an individual because of his death whether actual or presumptive shall be subject to taxation as follows 1 in respect of bank deposits partnership bonds and any other negotiable papers excluding those mentioned under paragraph 2 of this article and their allocated interests as well as dividends and partners shares till the date of registration of transfer to the name of the heirs and or the date when the same is paid and delivered to them at the rate of 3 2 in respect of shares and partners shares and their priority rights at a rate which is 1 5 times higher than the rates stipulated in note 1 under articles 143 and 143 bis of the present act as per relevant provisions at the date of registration of transfer to the name of the heirs 3 in respect of royalties and other properties as well as financial rights not stipulated in the aforementioned paragraphs at the rate of 10 of their market value at the date of delivery or registration of transfer to the name of the heirs 1 in view of article 2 of the act partially amending the direct taxes act approved on february 16 2002 the provisions related to the collection of the annual tax on real estates subject to the previous text of articles 3 9 tax on unoccupied residential immovable properties subject to the previous text of articles 10 11 and tax on undeveloped lands subject to the previous text of articles 12 16 were deleted 2 in view of paragraph 12 of the single article amending direct taxes act approved on july 22 2015 provisions concerning the taxation of unoccupied residential units were stipulated through article 54 bis annexed to the present act 3 refer to the footnote 1 above 4 in view of article 15 of the act on the organization and support of the production and supply of housing approved on may 14 2008 a 12 percent tax shall be applied to the transactional value of the undeveloped lands with residential use 5 refer to the footnote 1 above 4 in respect of different types of motor vehicles whether ground marine or aerial ones at a rate of 2 of the price declared by the iranian national tax administration at the date of registration of transfer to the name of the heirs 5 in respect of real estates and goodwill at a rate 1 5 times higher than the rates stipulated in article 59 of this act applicable to the transactional value of the real estates for tax purposes or the market value of the goodwill at the date of registration of transfer to the name of the heirs as the case may ...
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