Iran Capital Gains Tax
Detailed capital gains tax rates and rules for Iran in 2026.
Capital GainsIRR
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.
Standard Rate
25%
Exemptions
- Agricultural income is generally exempt
How Iran Capital Gains compares
Iran’s capital gains tax rate of 25% is the 27th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Asia’s regional average of 13.9%.
Iran
25%
Asia average
13.9%
Global average
13.8%
