Source-cited draft: personal 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.
Salary tax governing law
Salary tax is governed mainly by Articles 84–85 of the Direct Taxes Act, with the annual exemption and bracket thresholds reset each year by the annual budget law. The figures below are the FY1404 (2025-26) amounts.Direct Taxes Act (DTA), Articles 84–85; FY1404 Annual Budget Law
Annual salary tax-free exemption (FY1404)
IRR 2,880,000,000 per year (≈ IRR 240,000,000 per month) is exempt from salary taxDirect Taxes Act (DTA), Article 84; FY1404 Annual Budget Law
Salary band — 10%
10Direct Taxes Act (DTA), Article 85 / Annual Budget Law salary table
Salary band — 20%
20Direct Taxes Act (DTA), Article 85 / Annual Budget Law salary table
Salary band — top rate
35Direct Taxes Act (DTA), Article 85 / FY1404 Annual Budget Law
Government employee salary rate
10Direct Taxes Act (DTA), Article 85
Withholding on salary (PAYE-equivalent)
Employers must withhold salary tax monthly and remit it to INTA within 30 days of paymentDirect Taxes Act (DTA), Article 86
Business and other personal income taxation basis
Income of individuals from business, profession, property and other sources (outside employment) is taxed under the progressive brackets of Article 131, after applicable exemptions.Direct Taxes Act (DTA), Article 131
Article 131 band 1 — 15%
15Direct Taxes Act (DTA), Article 131
Article 131 band 2 — 20%
20Direct Taxes Act (DTA), Article 131
Article 131 band 3 — 25%
25Direct Taxes Act (DTA), Article 131
Individual residence test
An individual is generally treated as Iranian-resident based on domicile/residence in Iran; resident individuals are taxed on worldwide income, non-residents on Iran-source income; (approx — confirm precise residence criteria/day-count)Direct Taxes Act (DTA)
Annual exemption for business individuals
Individual business/professional taxpayers receive an annual personal exemption equal to the salary exemption (Article 101); confirm the FY1404 figureDirect Taxes Act (DTA), Article 101
Filing & payment deadline (business income)
Annual return due by the end of the fourth month after fiscal year-end (~22 July); tax payable with the return; (approx — confirm exact date)Direct Taxes Act (DTA), Article 100
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Iran computations in the OpenAccountants Tax Library.