Free & Special Economic Zones
Iran's free zones offer significant tax benefits, customs advantages, and strategic locations for business operations.
Tax Benefits
Import/export tax exemptions and corporate tax holidays for operations in free zones.
Strategic Locations
Gateway to Central Asia, Middle East, and international markets via sea and land routes.
Growth Opportunities
Developing business ecosystems with supporting infrastructure and services.
Kish Free Zone
Persian Gulf
Key Benefits
- •100% tax exemption on import/export
- •No customs duties on imports
- •Simplified business licensing
Industries
Qeshm Free Zone
Persian Gulf
Key Benefits
- •Comprehensive business incentives
- •Tax holidays for new enterprises
- •Streamlined customs procedures
Industries
Chabahar Free Zone
Sistan & Baluchestan
Key Benefits
- •Largest free zone
- •Strategic port access
- •India-Central Asia corridor
Industries
Anzali Free Zone
Caspian Sea
Key Benefits
- •Caspian sea access
- •Customs advantages
- •Business development support
Industries
Astara Free Zone
Northern Iran
Key Benefits
- •Azerbaijan border access
- •Trade gateway
- •Customs benefits
Industries
Arasbaran Free Zone
Northwest Iran
Key Benefits
- •Turkey border access
- •Turkey-Iran-Europe corridor
- •Manufacturing incentives
Industries
Which Free Zone is Right for You?
Our consultants can assess your business needs and recommend the optimal free zone location.
Free Zone ConsultationIran's 8 Free Zones and 23 Special Economic Zones at a glance
Free 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.
Tax holiday
20-year exemption from income and corporate tax inside FTZs, codified by the Free Zones Act of 1993 and most recently extended in 2024.
Customs
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.
Labour & visa
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.
What's included
- Pre-feasibility — confirm activity is permitted in the chosen zone
- Reserve company name with the zone authority
- Submit business plan + shareholders' identity documents
- Lease or purchase plot / unit inside the zone
- Receive activity license (typical: 2–4 weeks)
- Open IRR + FCY bank accounts at zone-licensed bank
- Apply for work permits and visas for foreign staff
Frequently asked questions
Which free zone is best for manufacturing?+
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.
Do free zones really mean no tax for 20 years?+
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.
Can I sell into mainland Iran from a free 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.
How long does free-zone registration take?+
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.