Doing Business in Iran (Dayarayan) - Pars Times

shall enjoy an annual exemption with regard to 50% of their applicable
taxes.
Note 4: The rules for determining the date of commencement of
exploitation of exempt enterprises subject to this article, and also for
determination of the confines referred to in the Note 2 above, will be
specified and declared by the ministries of Economic Affairs and Finance
and Industries and Mines.
100% of the income derived by rural, tribal, agricultural, fishermen,
workers, employees, students and pupils cooperative societies and their
unions shall be exempt from taxation.
Are there safeguards against being re-taxed in the Law of Direct Taxation
In Order to prevent double taxation, the government of Iran has signed
agreements with a twenty six states as follow:
Germany, France, Armenia, Oman, Turkmenistan, South Africa, Syria,
Ukraine, Kazakhstan, Georgia, Bosnia Herzegovina, Lebanon, Sir Lanka,
Qatar, Pakistan, Russia, Switzerland, Austria, Turkey, China, Jordan,
Croatia, Malaysia, Uzbekistan, Kirkhizestan.
How is calculate the foreigner’s taxes according article (88) of direct taxes
Whenever the salary is received from the persons who reside abroad and
have no branches or representatives in Iran, the salary receivers are
required to pay, in accordance with the provisions of this chapter and
within thirty days from the date of receiving of such salary, the tax
applicable thereon to the tax affairs office of the district where they are
domiciled. They are also obligated to submit, up to the end of the month
Tir* of the next year, a tax return on the salary received by them to the
same tax affairs office.
But if the foreigners don’t have legal ledgers the tax state organization
calculate their tax according Regulation No. 2726 dated 6/11/1377 (January
25.1999) provides certain arbitrary monthly salaries for different positions
of individuals segregated by nationality. The practice of the ministry
assumes the rated specified in this regulation as the minimum monthly
income for the individual concerned. The rates are as follows: (All figures
are in USD)
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