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 The Direct Taxation Law and other pertinent legislations have considered certain exemptions for the legal entities 

Activity

Level  of  Tax Exemption

Duration of Exemption

Legal Basis

(Act- Article)

Incentive Type

Agriculture

100%

Perpetual

IDTA- Article 81

Permanent Exemption

Industry and Mining

80%

4 Years

IDTA- Article 132

Tax Holiday

Industry and  Mining  in Less-Developed  Areas

100%

20 Years

IDTA- Article 132; Paragraph B of Article 159 of the 5th Year Development Plan

Tax Holiday

Tourism

50%

Perpetual

IDTA- Article 132- Note 3

Tax Credit

Export of Services & Non-oil Goods

100%

During 5th  Development Plan

IDTA- Article 141

Tax Holiday

Handicrafts

100%

Perpetual

IDTA- Article 142

Permanent Exemption

Educational & Sport Services

100%

Perpetual

IDTA- Article 134

Permanent Exemption

Cultural Activities

100%

Perpetual

IDTA- Article 139- Paragraph L

Permanent Exemption

Salary in Less-Developed  Areas

50%

Perpetual

IDTA- Article 92

Tax Credit

All Economic Activities in Free Zones

100%

20 Years

Article 13- the Free Zones Act

Tax Holiday

Profits of Private and Cooperative Companies used for development, reconstruction and renovation of  existing industrial and mining units

50%

Perpetual

Paragraph A of Article 159 of the 5th Development Plan, 15% was added to the exemption as of 2010

Tax Credit

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