Iran Tax Rates
Iran operates a progressive income tax system with rates from 0% to 35%, administered by the Iranian National Tax Administration (INTA). The standard corporate tax rate is 25%, and a 9% VAT applies. Iran's tax system operates alongside Islamic economic principles, and international sanctions have significantly shaped the country's fiscal landscape and international tax cooperation.
Top Income Tax Rate
35%
Corporate Tax Rate
25%
VAT / Sales Tax
9%
Capital Gains Tax
25%
Detailed Tax Information
Income Tax Brackets
Iran's personal income tax has progressive rates from 0% to 35%. The annual exemption is substantial (approximately IRR 720 million per year). Employment income, professional income, and other income are each taxed under specific provisions. Residents are taxed on worldwide income.
| Income Range | Tax Rate |
|---|---|
| IRR 0 – IRR 720.0M | 0% |
| IRR 720.0M – IRR 1200.0M | 10% |
| IRR 1200.0M – IRR 1680.0M | 15% |
| IRR 1680.0M – IRR 2400.0M | 20% |
| IRR 2400.0M – IRR 3600.0M | 25% |
| IRR 3600.0M – IRR 6000.0M | 30% |
| IRR 6000.0M+ | 35% |
Corporate Tax
Iran's standard corporate income tax rate is 25%. Agricultural income is exempt. Manufacturing companies may benefit from reduced rates. Petrochemical companies and some other sectors face specific tax provisions.
Standard Rate
25%
Capital Gains Tax
Capital gains are generally included in taxable income. Real property transfer tax is levied at 5% of the declared transfer price for the first transfer and specific rates for subsequent transfers.
Rate
25%
VAT / Sales Tax
Iran's VAT is 9%. Essential goods and services including basic food, healthcare, education, and agricultural products are exempt. Some luxury goods face higher rates through excise-like levies.
Standard Rate
9%
Cryptocurrency Tax
Iran has recognized cryptocurrency mining as an industrial activity requiring a license. Licensed miners receive subsidized electricity (though at industrial rates, not the cheaper residential rate). Crypto trading is not formally regulated or taxed, though the Central Bank has prohibited financial institutions from dealing in crypto.
Tax Treaties
Iran has approximately 45 double taxation agreements, though international sanctions have limited the practical effectiveness of many treaty relationships.
Treaty Network
45
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Iran
See how much you could save by moving here from your current country.
+$17K
Tax in United States
$24K
24.4% effective
Tax in Iran
$7K
7.0% effective
You Save
71.3%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
