Taxation

To facilitate cooperation between Iranian and foreign residents and to promote trade and economic exchanges with foreign countries, the Government of the Islamic Republic of Iran... ... Read More

Yes, the VAT in Iran is levied on the sale of all goods and services and their imports, except 17 items listed in Article 12 of the VAT... ... Read More

The Direct Taxes Act of Iran imposes a tax on the income of "legal entities", a term that encompasses companies, partnerships, cooperatives and other bodies of similar nature. ... Read More

The Iranian tax system is divided into two general categories of direct and indirect taxes. Based on a survey of the Organization for Investment, Economic and Technical Assistance of Iran (“OIETAl”), ... Read More