Source-cited draft: corporate income tax for Iran (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard corporate income tax rate
25% of net taxable profit (flat)Direct Taxes Act (DTA), Article 105View source ↗
Tax base
Net taxable profit = total income less deductible expenses and allowable depreciation, per the DTADirect Taxes Act (DTA), Article 106
Corporate residence / scope
Iranian legal entities are taxed on worldwide income; foreign companies are taxed on income derived from Iran (e.g. Iranian operations, contracts, or a permanent establishment)Direct Taxes Act (DTA)
Reduced rate — listed companies
Companies listed on the Tehran Stock Exchange / Iran Fara Bourse may receive a tax rate reduction (commonly a 10% reduction of the applicable rate, increasing if free-float conditions are met)Direct Taxes Act (DTA), Article 143
Free trade zone exemption
Businesses operating in designated Free Trade-Industrial Zones may enjoy a long-term income tax holiday (historically 20 years from start of operations)Law on the Administration of Free Trade-Industrial Zones
Withholding tax on dividends
0% — no withholding tax on dividends distributed by Iranian companies (profits are taxed at the company level only)Direct Taxes Act (DTA)
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Other Iran computations in the OpenAccountants Tax Library.
Withholding tax on interest (to non-residents)
5% on interest paid by Iranian entities to non-residentsDirect Taxes Act (DTA)View source ↗
Withholding tax on royalties (to non-residents)
Effective 5% in qualifying cases (e.g. manufacturing/mining, government payers, or cinematographic rights); otherwise an effective 7.5%Direct Taxes Act (DTA)View source ↗
Filing & payment deadline
Annual corporate return and payment due within 4 months after fiscal year-end (~22 July for a 20 March year-end)Direct Taxes Act (DTA), Article 110
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.