راهنمای کاربردی مالیات و بانکداری برای سرمایهگذاران خارجی در ایران برای سرمایهگذاران خارجی: چارچوب، فرصتها، ارقام و مسیرهای ورود.
Taxation in Iran
تحلیل تفصیلی زیر به زبان انگلیسی منتشر شده است.
Iran's headline tax burden is modest by regional standards — a 25% flat corporate rate, 9% VAT and no withholding on dividends. The complexity sits in the banking and settlement layer, not the tax code.
Every investor needs a capital import account opened against the registered investment, because that account defines the exchange rate at which capital and profit can later leave the country.
Tax is assessed on audited statutory accounts prepared under Iranian standards. Deductibility disputes concentrate on management fees, royalties to related parties and interest on shareholder loans, all of which need contemporaneous documentation and, ideally, treaty support.
Losses carry forward, and export earnings and certain manufacturing activities outside Tehran attract statutory exemptions or reduced rates.
Capital imported under a FIPPA licence is registered with the central bank, fixing the reference rate for future outward transfers. Skipping registration converts a legal entitlement into a discretionary request.
Profit transfers follow audited accounts, tax clearance and Board approval. Practically the constraint is FX supply and the correspondent channel, so investors should plan settlement routes and timing rather than assume a single annual sweep.
Domestic operations run through Iranian banks in rial; cross-border settlement typically uses regional correspondents and the NIMA system for trade-related FX. Payment channels must be validated against the investor's own compliance position before contracts are signed.
Treasury design — where cash is held, in which currency, and how intra-group flows are documented — matters more to realised returns in Iran than the statutory tax rate.
A flat 25% on taxable profit. Free-zone entities are exempt from corporate income tax for 20 years from the start of activity, and certain export and regional manufacturing activities carry further relief.
No. Iran does not levy dividend withholding tax; profit is taxed at company level. Transfer still requires audited accounts and tax clearance.
Through the capital import account registered at the time of investment, at the reference rate recorded there, after tax clearance and Foreign Investment Board approval.
Iran has treaties with more than 50 countries. Holding-jurisdiction choice should be made with the applicable treaty in mind.
ما به سرمایهگذاران خارجی در ورود به بازار، اخذ مجوز و ساختاردهی سرمایهگذاری در ایران مشاوره میدهیم.
تماس با ما