Iran Corporate Income Tax
Detailed corporate income tax rates and rules for Iran in 2026.
Corporate TaxIRR
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%
Additional Notes
International sanctions have significantly limited foreign corporate activity in Iran. Free Trade-Industrial Zones offer 20-year tax holidays for qualifying activities.
How Iran Corporate Tax compares
Iran’s corporate tax rate of 25% is the 69th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Asia’s regional average of 19.7%.
Iran
25%
Asia average
19.7%
Global average
22.2%
