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Date
Friday, September 22, 2017

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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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Contact Now
Tel:  +98 21 3396 7446
       +98 21 3990 3723
Fax: +98 21 3396 7431
Email: m.mollanazar@tax.gov.ir
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What are the income tax rates for real persons under the Direct Taxation Act?

Accordingto Article 131 of direct taxation act the rates of income tax of real persons,except where separate rates are provided under the present act, shall be asfollows:

 

Annual taxable income

Rates

Of the excess over

Up to

30,000,000

IRR

15%

---

Up to

100,000,000

IRR

20%

IRR 30,000,000

Up to

250,000,000

IRR

25%

IRR 100,000,000

Up to

1,000,000,000

IRR

30%

IRR 250,000,000

Over

1,000,000,000

IRR

35%

IRR 1,000,000,000

 

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