Iran: Taxes and Costs
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Rental income tax in Iran is moderate to high
INDIVIDUAL TAXATION
Non-resident individuals are liable to pay tax only on their Iranian-sourced income.
INCOME TAX
Real Estate Income
Rental income is subject to real estate income tax in Iran. A fixed deduction of 25% of the gross income is extended to all taxpayers to account for income-generating expenses. The net income, which is 75% of the gross rent, is then subject to the following rates:
INCOME TAX |
|
| TAXABLE INCOME IRR (US$) | TAX RATE |
| Up to 30 million (US$3,230) | |
| 30 million – 100 million (US$10,767) | |
| 100 million – 250 million (US$26,917) | |
| 250 million – 1 billion (US$107,666) | |
| Over 1 billion (US$107,666) | |
| Source: Global Property Guide | |
Rental income is exempted from real estate tax if the property is a residential property leased as such and measures up to 150 sq. m. if it is located in Tehran (up to 200 sq. m. if it is located in other parts of the country).
Capital Gains
There is no capital gains tax in Iran but there is a transfer tax on sales of properties (see buying guide).
Iran - more data and information
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