How many tax treaties does Iran have?

Iran has 45 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are Iran's most important treaty partners?

Iran's major treaty partners include China, Turkey, South Korea, Japan, Germany, and others. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do Iran's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Iran may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

Iran Tax Treaties

Iran has approximately 45 double taxation agreements, though international sanctions have limited the practical effectiveness of many treaty relationships.

ProgressiveAsia

Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

ChinaTurkeySouth KoreaJapanGermanyRussiaPakistan

About Iran's Treaty Network

Iran maintains a network of 45 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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Iran Tax Treaties

Major Treaty Partners

About Iran's Treaty Network

Iran Tax Treaties FAQ