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Recent Events
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Email: m.mollanazar@tax.gov.ir
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Corporate Income Tax

Corporate Income Tax



Direct Taxes Act imposes a tax on the income of “legal entities”, a term which encompasses companies, partnerships, cooperatives and other bodies of similar nature.


Type of tax system


The Iranian system of corporate taxation is a two-tier system, a combination of both the classical and the imputation systems. On one hand, the profits are first taxed at the corporate level and no credit is granted at the shareholder level and, on the other hand, dividends distributed by the companies among the shareholders are exempt from taxation.


Taxable persons


Iranian entities are subject to tax on all their income wherever earned. Non-Iranian entities are subject to tax on income earned in or received from Iran through the granting of licenses and other rights or through the provision of training and technical assistance, and/or the supply of films.


Government ministries and institutions, government budgeted enterprises, and municipalities as well as the Islamic Republic foundations and statutory bodies authorized to be exempted from taxation by the late Imam Khomeini and the Supreme Leader are exempt from tax.




The term resident means any person who under the laws of the Islamic Republic of Iran is liable to tax therein by reason