Iran operates 8 Free Trade-Industrial Zones and 30+ Special Economic Zones. Together they offer 20-year corporate tax holidays, full foreign ownership, and zero import duty on production inputs — within Iranian sovereign territory.
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 tax | Standard 25% | 0% for 20 years | 0% for 13 years |
| Customs duty (imports) | Applies | Exempt | Exempt for production inputs |
| Foreign ownership | 100% (with FIPPA) | 100% | 100% |
| Visa on arrival (investors) | 30 days | 14 days, renewable | 14 days, renewable |
| Capital repatriation | CBI approval | Free | Free |
| Labour regulation | Iran Labour Code | Free-zone specific | Iran Labour Code (modified) |
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. Site visit organised within 2 weeks.
File with the zone authority. Standard turn-around 3–5 weeks for trading; 6–10 weeks for manufacturing.
Lease land (typically 25–30 years renewable), connect power, water, telecoms, and customs gate.
Register for VAT exemption, free-zone customs code, and labour file. We coordinate all four agencies in parallel.
Open IRR + FX accounts at zone-approved banks. Set up payment corridors via Tehran or DIFC mirror account.
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 (FTZs) offer a 20-year corporate tax holiday, 100% foreign ownership, no visa for entry, and customs exemption on imports. Special Economic Zones (SEZs) offer customs benefits but not the tax holiday — choose based on whether your model is industrial, trade, or services.
20-year exemption from income and corporate tax inside FTZs, codified by the Free Zones Act of 1993 and most recently extended in 2024.
Imports into the zone are duty-free. Goods entering the mainland from a free zone are taxed only on the non-domestic value added — a major advantage for assembly operations.
No visa required to enter most FTZs for up to 14 days. Foreign work permits are issued by the zone authority directly, avoiding mainland labour-ministry queues.
Qeshm and Chabahar for export-oriented heavy industry (port access). Aras and Maku for re-export to CIS and Turkey. Kish for high-value-add and consumer assembly.
Yes — income and corporate tax exemption for 20 years from operational start, established by the Free Zones Act and extended by the High Council in 2024. VAT does not apply inside the zone.
Yes, but goods crossing into the mainland are treated as imports for customs purposes, with duty calculated on the foreign-value-added portion. Many operators run a mirrored mainland LLC to handle domestic sales.
2–4 weeks for the activity license; an additional 2–3 weeks for bank account, tax file, and work permits. Allow 6–8 weeks total before commercial operations begin.
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