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14th ATAIC Conference
Date
Saturday, November 18, 2017

Special Event

9 - 13 December 2017, Tehran


Recent Events
Czech Prime Minister Proposes Bank Tax
The ruling Czech Social Democratic Party, led by Prime Minister Bohuslav Sobotka, will introduce a special tax on the countrys banks if it wins elections scheduled for later this year.
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South Korea Achieved Record Tax Revenues In 2016
South Korea posted a small fiscal surplus in 2016 for a second year running, largely due to an unexpected increased in corporate tax and value-added tax revenues.
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Switzerland Rejects Corporate Tax Reform
Proposed changes to Switzerlands corporate tax framework have been rejected in a referendum.
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UAE Confirms Details For VAT From January 2018
The UAE has provided more details on plans to introduce VAT at a rate of 5 percent across the other Gulf Co-operation Council (GCC) member states on January 1, 2018.
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Tel:  +98 21 3396 7446
       +98 21 3990 3723
Fax: +98 21 3396 7431
Email: m.mollanazar@tax.gov.ir
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How taxes are to be paid in Iran?

In general, taxes are to be paid within the time limits specified for fling the tax return in question. 

In the case the taxpayer fails to pay his finalized tax within 10 days from the notification of the final notice, the tax affairs office shall notify him by a writ of execution to pay, or arrange for the payment of, all his tax dues to the said department within one month from the date of notification.

Corporate Income Tax:
Juridical persons are obligated to submit their tax return to the tax affairs office of the district where they reside, and to pay the applicable taxes, not later than four months after the expiry of each tax year. 

Inheritance Tax:
The persons subject to the Inheritance Tax are required to pay, as an on account payment and against a receipt, the amount of tax assessed under the relevant tax return within three months of the expiry of the time limit for submission of the tax return.
Where the taxpayers subject to the Inheritance Tax are unable to pay their taxes, wholly or partially, the Iranian National Tax Administration may arrange for the payment thereof in installments over a period up to three years from the date of finalization of the applicable taxes and against a valid guarantee.

Stamp Duty:
Whenever the instruments subject to the Stamp Duties provisioned in Articles 45, 46, 47 and 48 of Direct Taxes Act are issued in Iran, the drawers have to affix and cancel the stamps applicable thereto. If they are issued abroad, the first  person in possession thereof, has to take the same measure, before signing them for  any purposes, whether for indorsing, negotiating, accepting or paying the amount of such documents. All institutions or persons negotiating, receiving or paying such instruments in Iran, at any event, shall, be jointly  and severally liable for the payment of the stipulated duties.  

Related Pages
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Frequently Asked Questions on VAT in Iran
How can I make an objection against my tax?
How can I receive a tax refund?
How do foreign companies income taxes are calculated (Article 107 of direct taxation act)?
Top FAQs
What are taxpayers obligations for filing their tax returns?
What are the income tax rates for real persons under the Direct Taxation Act?
What are the taxing conditions in Iran’s Free Trade - industrial zones?
What kind of tax fines or sanctions may be applied?
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