Iran, Islamic Rep.

Paying Taxes in

Iran, Islamic Rep.

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social insurance contributions 12 240 23% gross salaries 25.9
Corporate income tax 1 32 25% taxable profits 17.8
Property transfer tax 1 5% assessed value of land 0.4
Tax on check transactions (stamp duty) 1 IRR 200 per check number of checks issued 0
Property tax 1 various rates assessment of property value small amount
Value added tax 4 72 3% value added not included
Totals: 20 344 44.1
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