Iran: Living There - Tax Issues
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Last Updated: Sep 07, 2007
Living There
Individuals of Iranian nationality resident in Iran are subject to tax on all their income whether earned in Iran or abroad. Non -resident individuals of Iranian nationality are subject to tax only on income earned in Iran.
Non-Iranian individuals are subject to tax on their income earned in Iran and also on their income received from Iran for the granting of licences and other rights, the provision of training and technical assistance and the supply of films.
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