Tax in Iran
Last reviewed: · by TaxProsRated editorial
TL;DR
Iran's National Tax Administration (Sazman-e Omur-e Maliati) administers personal income tax at progressive rates, corporate income tax at 25 percent, and VAT at 9 percent. Iran is subject to extensive US, EU, UK, UN sanctions; engagement carries substantial sanctions-compliance burden.
Tax authority
National Tax Administration (Sazman-e Omur-e Maliati, INTA) under the Ministry of Economic Affairs and Finance [SC1]. Substantive law: Direct Tax Act (DTA, as amended).
Filing framework
Iranian fiscal year 21 March - 20 March. Annual returns due 4 months after year-end. VAT quarterly.
Residency
Residents are physically present 6+ months [SC2].
Personal income tax
Progressive bands. Top 25-30 percent depending on category.
Corporate tax
25 percent standard. Oil and gas under specific framework. Withholding applicable on non-resident-source income.
Indirect tax
VAT 9 percent under VAT Law (raised from 6 percent under successive amendments) [SC3]. Zero-rated on exports.
Cryptoassets
Iran has authorised cryptoasset mining for licensed operators since 2019; trading framework remains restrictive. Where declared, gains under existing income-tax categories.
Sanctions
Iran subject to extensive US (OFAC), EU, UK, UN sanctions. Engagement carries substantial sanctions-compliance burden. Most major OECD-jurisdiction practitioners decline Iran-related engagements absent specific licensing.
Treaties
Limited DTT network. Sanctions affect treaty practical operability.
Frequently asked
What is the Iran corporate tax rate?
25 percent standard. Oil and gas under specific framework. Withholding applicable on non-resident-source income.
Are sanctions a concern for Iran engagements?
Yes — extensive. Iran subject to US (OFAC), EU, UK, UN sanctions. Engagement carries substantial sanctions-compliance burden. Most major OECD-jurisdiction practitioners decline Iran-related engagements absent specific licensing.
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- National Tax Administration (Iran) · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Iran as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.