Iran Personal Income Tax
Detailed personal income tax rates and rules for Iran in 2026.
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 (IRR) | 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% |
Filing Deadline
Within 4 months of fiscal year-end (approximately late July)
Residency Rule
Individuals with their place of residence in Iran or present for more than 6 months in a tax year are residents. Residents are taxed on worldwide income.
Additional Notes
Iran's fiscal year follows the Solar Hijri calendar, running from Nowruz (approximately March 21). The tax brackets have been adjusted to account for high inflation.
How Iran Income Tax compares
Iran’s top personal income tax rate of 35% is the 59th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Asia’s regional average of 22.2%.
