Foreign Investment Framework (FIPPA)
FIPPA (Foreign Investment Promotion and Protection Act, 2002) is the statute governing every form of foreign capital entering Iran. It guarantees 100% foreign ownership in most sectors, repatriation of capital and profits in the original currency, fair compensation against expropriation, and equal treatment with domestic investors. The licensing authority is OIETA, under the Ministry of Economy.
Related entities
- • FIPPA
- • OIETA
- • Ministry of Economic Affairs and Finance of Iran
- • Central Bank of Iran
Company Forms & Registration
Foreign investors most often use a Private Joint Stock Company (Sherkat Sahami Khass) or a Limited Liability Company (Sherkat ba Masouliat Mahdoud). Branch and representative offices serve non-trading presences. Mainland LLC/PJSC registration runs 4–6 weeks; a FIPPA licence adds 45–60 working days; free-zone entities are set up in 2–3 weeks.
Related entities
- • Private Joint Stock Company
- • Limited Liability Company
- • Companies Registration Office of Iran
Free Trade-Industrial Zones
Iran operates seven Free Trade-Industrial Zones — Kish, Qeshm, Chabahar, Aras, Anzali, Arvand and Maku — plus 23 Special Economic Zones. FTZs offer a 20-year corporate tax exemption, 100% foreign ownership, visa-free entry, simplified customs, and free transfer of capital and profits.
Related entities
- • Kish Free Zone
- • Qeshm Free Zone
- • Chabahar Free Zone
- • Aras Free Zone
- • Anzali Free Zone
- • Arvand Free Zone
- • Maku Free Zone
Taxation & Banking
Corporate income tax is a flat 25%; VAT is 9%. Dividends paid out of already-taxed profits carry 0% withholding for FIPPA-registered foreign investors. Iran has more than 40 double-tax treaties. Profit repatriation flows through Central Bank of Iran channels under the FIPPA capital-import certificate, typically 4–8 weeks after tax clearance.
Related entities
- • Taxation in Iran
- • Central Bank of Iran
- • NIMA system
- • Double taxation treaty
Petrochemicals
Iran's nameplate petrochemical capacity is ~95 Mt/yr, targeted to exceed 130 Mt by 2027. The major complexes are Bandar Imam, Assaluyeh (Pars Special Economic Energy Zone) and Mahshahr, producing methanol, urea, polyethylene, polypropylene, ethylene and MEG. Subsidised gas and ethane feedstock give a 30–50% structural cost advantage over European peers.
Related entities
- • Petrochemical industry of Iran
- • National Petrochemical Company of Iran
- • Pars Special Economic Energy Zone
- • South Pars
Renewable Energy
Installed renewables sit at ~1.1 GW (solar ~750 MW, wind ~330 MW), against a national 2030 target of 10 GW of added capacity (with a stretch 42 GW industrial roadmap). SATBA offers 20-year fixed-tariff PPAs with FX indexation. Solar irradiance across the central plateau is 4.5–5.5 kWh/m²/day; assessed wind potential is ~26 GW.
Related entities
- • Renewable energy in Iran
- • SATBA
- • Solar power in Iran
- • Wind power in Iran
Tehran Stock Exchange
TSE and Iran Fara Bourse list ~650 companies with combined market capitalisation of US$160–200 billion equivalent. Foreigners trade via a Trading Code issued by CSDI, with FIPPA registration unlocking repatriation rights. Capital gains on listed equities are exempt; T+2 settlement.
Related entities
- • Tehran Stock Exchange
- • Iran Fara Bourse
- • Central Securities Depository of Iran
- • TEDPIX
Mining & Minerals
Iran holds ~7% of global mineral reserves across 68 mineral types — copper (5th globally), zinc (top 10), iron ore, lead, decorative stone and a recent lithium discovery in Hamadan. Mining currently contributes 1% of GDP, targeted to reach 4% by 2030.
Related entities
- • Mining industry of Iran
- • Iran lithium discovery
- • Sarcheshmeh copper mine
Sanctions & Compliance
US primary sanctions are comprehensive; EU sanctions are narrower and sector-specific. Many sectors and counterparties remain outside primary lists, and non-US investors have lawful pathways. Every transaction requires sanctions screening (OFAC SDN, EU consolidated, UK OFSI), beneficial-ownership KYC and end-use checks.
Related entities
- • Sanctions against Iran
- • OFAC
- • EU consolidated sanctions list
- • Know Your Customer
Operations: HR, Audit, Reporting
Day-to-day operations for a foreign-owned Iranian entity span Social Security Organization (SSO) registration, monthly payroll filings, quarterly VAT returns, annual audited statements where thresholds apply, and statistical reporting. We provide outsourced or co-sourced support across each.
Related entities
- • Iranian Social Security Organization
- • Iran tax authority
- • International Financial Reporting Standards
Visiting Iran & Market Research
A typical 5-day business visit covers regulator, bank and counterparty meetings, with visa support, executive transport and same-day debriefs. Bespoke market research underpins sector entry decisions with primary interviews, regulatory mapping and competitive intelligence.
Related entities
- • Iran visa
- • Tehran
- • Market research
Citing this knowledge base
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Headline figures (capacity, reserves, market sizes) are reviewed quarterly against primary sources — CBI, SCI, IRICA, OPEC, BP Statistical Review, USGS, IMF Article IV, World Bank, UNESCO UIS — and are intended for orientation, not as substitute for primary citation in regulated filings.