This guide compares seven established Iranian free trade-industrial zones. Benefits depend on the zone, permitted activity, licence and current law. Special economic zones have a different regime; tax relief does not automatically remove VAT, customs or banking requirements.
Import/export tax exemptions and corporate tax holidays for operations in free zones.
Gateway to Central Asia, Middle East, and international markets via sea and land routes.
Developing business ecosystems with supporting infrastructure and services.
Kish Island, Persian Gulf
Key Benefits
Industries
Qeshm Island, Strait of Hormuz
Key Benefits
Industries
Gulf of Oman, open ocean
Key Benefits
Industries
Bandar-e Anzali, Caspian Sea
Key Benefits
Industries
Abadan & Khorramshahr, Shatt al-Arab
Key Benefits
Industries
Jolfa, Azerbaijan border
Key Benefits
Industries
Maku, Turkey border
Key Benefits
Industries
Mainland Iran offers full market access but standard taxation. Free zones give you the strongest fiscal and customs incentives at the cost of geographic concentration. SEZs sit between the two, optimised for production with onward sale into the mainland.
| Topic | Mainland | Free Zone | Special Economic Zone |
|---|---|---|---|
| Corporate income tax | General framework; verify applicable rate | Potential licensed-activity relief; verify eligibility | Activity- and location-specific relief |
| Customs duty | Depends on goods and procedure | Boundary and destination matter | Production inputs and destination matter |
| Foreign ownership | Sector-specific checks | Sector and vehicle checks | Sector and vehicle checks |
| Entry and work permission | Nationality and purpose dependent | Visitor exemptions are not work permission | Confirm current entry and work rules |
| Capital transfer | Documentation and bank acceptance | No guarantee of bank acceptance | No guarantee of bank acceptance |
| Labour regulation | Iran Labour Code | Check zone-specific rules | Confirm applicable employment rules |
Chabahar is roughly 90× the size of Kish — a deliberate strategic bet on the India–Central Asia corridor. For most service and trading businesses, the smaller island and border zones offer better infrastructure density and faster set-up.
Heavy industry and port-logistics mandates almost always land in Chabahar, Qeshm, or Maku. Knowledge-economy plays cluster around Kish and Arvand.
Match your sector, market access, and labour needs to the right zone. Confirm site access and current utility capacity before selecting land.
File with the zone authority. Confirm permitted activities, required records and the current review process.
Lease land (typically 25–30 years renewable), connect power, water, telecoms, and customs gate.
Confirm VAT treatment, customs registration and employment obligations separately; do not assume blanket exemption.
Confirm account eligibility and a lawful, bank-accepted payment route after sanctions and source-of-funds review.
First import or first production batch. We remain on standby for the first 90 days of operations.
Our consultants can assess your business needs and recommend the optimal free zone location.
Free Zone ConsultationFree trade-industrial zones and special economic zones have different legal regimes. Confirm boundaries, permitted activity, infrastructure and current tax and customs treatment with the relevant authority.
Relief depends on the applicable law, activity, licence and compliance conditions. Income-tax relief does not automatically remove VAT or filing duties.
Mainland sales, imports and re-exports can trigger different customs and product-standard requirements. Model the actual goods flow.
Confirm entry, residency and work permissions for the nationality and visit purpose. A visitor exemption is not permission to work.
Check the scope, observation date and supporting evidence. Verify legal, tax and banking requirements with the relevant professional or institution before committing.
The proposal should identify deliverables, exclusions, responsibilities, dependencies, confidentiality arrangements and fee arrangements. Confirm third-party approvals separately.
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