Source-cited draft: tax overview 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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Tax system overview
Iran's tax system is built on the Direct Taxes Act (DTA) for income/corporate tax and a separate permanent Value Added Tax Act for VAT. Figures here reflect the Iranian fiscal year 1404 (approximately 21 March 2025 to 20 March 2026), which is the basis for tax year 2025.
Tax (fiscal) year
Iranian solar year (1404), running approximately 21 March to 20 March; FY1404 ≈ 21 Mar 2025 – 20 Mar 2026 (approx — confirm exact Gregorian dates each year)Direct Taxes Act (DTA)
Official currency
Iranian Rial (IRR); amounts are also commonly quoted in Toman (1 Toman = 10 Rials)Central Bank of Iran (Bank Markazi)
National tax authority
Iranian National Tax Administration (INTA / Sazman-e Omur-e Maliati-ye Keshvar)Direct Taxes Act (DTA), https://en.intamedia.ir/
Basis of taxation
Iranian resident individuals and Iranian legal entities are taxed on worldwide income; non-residents are taxed on Iran-source income onlyDirect Taxes Act (DTA)
Headline personal income tax rate (top)
Up to 35% (progressive); general business-income brackets under Article 131 run 15% / 20% / 25%Direct Taxes Act (DTA), Articles 131 and 85
Headline corporate income tax rate
25% flat on company taxable profitDirect Taxes Act (DTA), Article 105, https://taxsummaries.pwc.com/
Does VAT exist?
Yes — standard VAT rate is 9%Value Added Tax Act (Permanent VAT Act, in force from 2022)
Corporate annual return deadline
Within 4 months after the end of the fiscal year (e.g. by ~22 July for a fiscal year ending 20 March) (approx — confirm exact Gregorian date)Direct Taxes Act (DTA), Article 110
Individual (business income) return deadline
By the end of the fourth month after year-end — typically end of Tir (~22 July) (approx — confirm exact date)Direct Taxes Act (DTA), Article 100
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Other Iran computations in the OpenAccountants Tax Library.