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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 be corporate income tax edit a new flat rate corporation tax of 25 per cent payable on the profits of corporate commercial entities has been introduced this rate replaces the old corporation tax of 10 per cent and progressive rates of income tax 12 54 per cent on reserves and distributable income apart from the 25 per cent corporation tax and the 0 3 per cent chamber of commerce tax no more taxes will be payable by the corporate entity or the shareholders 25 the new rate of corporation tax will also apply to joint venture corporate entities registered in iran the tax incidence will therefore be on the corporate entity and not on the shareholder the calculation of the tax has been simplified all contracting work performed by foreign contractors whether or not the company is registered in iran is taxed for contracts signed before march 21 2003 gross taxable income is calculated as gross contract receipts less the cost of imported material income is then taxed at 12 of gross taxable income less contract retention for contracts signed after march 21 2003 taxable income is the gross contract receipts less contract expenses income is taxed at 25 per cent less 5 per cent taxes withheld at source taxation of foreign companies edit see also foreign direct investment in iran and intellectual property in iran taxation in iran generates particular unease among foreign firms because they appear to be arbitrarily enforced 26 tax bills are initially based on assumed earnings calculated by the finance and economy ministry according to the size of the company and the sector in which it operates factors such as the quality and location of a company s offices are also widely believed to affect tax assessment all foreign investors doing business in iran or deriving income from sources in iran are subject to taxation depending on the type of activity the foreign investor is engaged in various taxes and exemptions are applicable including profit tax income tax property tax etc 27 generally speaking iran has two types of laws concerning foreign companies the first are laws that address issues concerning foreign companies directly such as the foreign investment promotion and protection act fippa and the second are general laws of which certain articles or by laws address foreign companies for instance the taxation law and the labor law the tax act had divided the source of income earned by foreign companies either direct or through their branches in iran into three main categories 28 income earned in iran by way of contracting operations income earned from iran by way of royalties and licensing fees other activities trading operations etc note the amendment has introduced certain changes in the tax treatment of the above activities foreign legal entities must pay taxes on all taxable income earned through investments in mainland iran or from direct or indirect through agents branch offices etc activities in mainland iran at the flat rate of 25 as mentioned in article 47 of the amendment law 29 income from royalty and licensing fees received from industrial and mining companies government ministries and municipalities and income from film screening rights are subject to a deemed taxable coefficient on income of 20 per cent all other income from royalties and licences from foreign companies is subject to a deemed taxable coefficient on income of 30 per cent the coefficients are based on the standard corporate tax rate of 25 per cent so that the effective tax rate is either 5 per cent or 7 5 per cent 25 note the amendment has removed the confusion surrounding technical assistance contracting by including technical assistance and transfer of technology in contracting operations subject to tax on the basis of 12 per cent of annual fees tax on liaison representative and branch offices edit the same corporate and profit taxes will be applied to the taxable income of branches of foreign companies contractors consultant engineers et al other income earning activities of foreign branches will be subject to taxation on an actual basis i e based on their income tax return as filed and supported by their statutory accounting books 25 expenses incurred in iran by iranian registered branches and representative offices of foreign companies that are not authorized by their head offices to engage in any trading activity but are only authorized to conduct marketing and market research in iran are tax deductible upon presentation of receipts from their head office tax advantages exemptions edit see also agriculture in iran tourism in iran mining in iran construction in iran and bonyad article 132 the income declared for producing and mining activities which is derived by non government legal persons in producing or mining enterprises for whom exploitation licenses are issued or with whom extraction and sale contracts are concluded by relevant ministries as of the date of entry into force of the present act as well as the income derived from services delivered by hospitals hotels and touristy residential centers namely non government legal persons for whom exploitation licenses or permits are issued by relevant legal authorities as of the aforementioned date shall be subject to a zero tax rate for a period of 5 years beginning from the date of exploitation or extraction or activity start up as regards the less developed regions the provision shall apply to a period of 10 years 1 a zero rate taxation refers to a method whereby the taxpayers in question are obliged to file returns and submit their statutory books or their accounting documents if any to the iranian national tax administration in accordance with the arrangements and deadlines required by this act with regards to their incomes the iranian national tax administration shall be obliged to investigate such tax returns and assess the taxable income of such taxpayers based on the supporting documents and the tax returns information and shall apply a zero tax rate to the resulting taxable income b as for producing or service oriented enterprises and other centers mentioned in the present article if during the period of exemption they have more than 50 employees the term of application of the aforementioned exemption shall increase providing that they raise the number of employees at least for 50 annually consequently there will 1 in view of article 31 of the law for removing obstacles to competitive production and promoting the country s financial system approved on 21 04 2015 this text and its paragraphs and notes substituted the former text of article 132 of the act and its notes be an increase of one further year of tax exemption for each annual increase of at least 50 of their employees the number of employees working in such enterprises as well as the rate of increase in the number of employees shall be determined upon the confirmation of the ministry of cooperatives labor and social welfare based on documents relevant to the lists of employees social security insurance in case the minimum rate of increase in the number of employees is lowered down in the subsequent year for which the tax incentive prescribed in this paragraph has been granted then the tax amount exempted for that particular year shall be claimed and collected cases of retirement redemption or resign are not regarded as decrease c the term of application of the zero rate taxation for enterprises mentioned in the present article shall increase for 2 further years if they are located in special economic zones and for 3 further years if they are located in industrial towns or special economic zones of less developed regions d the requirement for entitlement to any tax exemptions by real and legal persons engaged in free zones and other regions of the country is filing tax returns within the due deadline the legal persons tax returns include the balance sheet as well as profit and loss account in accordance with samples prepared by the iranian national tax administration e in order to promote and increase the levels of economic investments in entities subject to the present article in addition to the protection period for zero rate taxation investments in less developed regions and other regions shall also be supported in other ways as follows 1 for less developed regions in the computation of taxes relevant to the subsequent years following the zero rate taxation period pursuant to provisions prescribed in the present article as long as the aggregate taxable income is twice the registered and paid up capital the zero rate shall still apply but beyond that level the due taxes shall be computed and collected at the rates prescribed in article 105 of this act and the notes under it 2 for other regions in the computation of taxes relevant to the years following the zero rate taxation period pursuant to provisions prescribed in the preamble of the present article 50 of the taxes shall still be zero rated and the remaining 50 shall be computed and collected at the rates prescribed in article 105 of this act and the notes under it this provision will persist unless the aggregate taxable income of the enterprise in question equals its registered and paid up capital but beyond that level 100 of the due tax shall be computed at the rates prescribed in article 105 of the present act and the notes under it the tax incentives mentioned in sections 1 and 2 of the present paragraph shall also apply to the income derived from transportation activities by non government legal persons if such non government legal persons have been established prior to the present amendment they shall be entitled to the tax incentive mentioned in this article if they have any reinvestment any investments authorized by receiving legal licenses from relevant legal authorities for the establishment development reconstruction and renovation of the enterprises in question to create fixed assets except for lands shall also be subject to the rule...
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