Iran Wealth & Property Tax
Detailed wealth & property tax rates and rules for Iran in 2026.
Wealth Tax
Iran does not impose a net wealth tax, though various property-based taxes and a vacant property tax apply.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Iran imposes inheritance tax at progressive rates up to 35% depending on the relationship between the heir and deceased and the value of the estate. Transfers to Class 1 heirs (children, parents, spouse) face rates from 5-35%. More distant relatives face higher rates.
Top Rate
35%
Property Tax
Annual property tax is based on municipal valuations. A vacant property tax was introduced to discourage speculation. Property transfer tax is 5% for the first transfer. Annual residential property tax rates vary by municipality.
How Iran Wealth Tax compares
Iran does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
