About Iran's Tax System
Iran, located in Asia, offers a worldwide tax system. Under a worldwide tax system, residents are taxed on their global income regardless of where it's earned. However, various tax treaties and exemptions may apply to foreign-sourced income.
With a corporate tax rate of 25% and a top personal income tax rate of 25%,Iran has a higher tax burden compared to some alternativesin our World Tax Index with an overall score of 35/100.
Tax Information
25%
Standard corporate tax rate is 25%.
25%
WorldwideTop marginal rate is 25%.
Economic & Investment Climate
Measures how often a country's tax regulations have changed over the last decade. Higher score means more predictable tax environment.
Indicates how independent the country's tax system is from global pressures. Higher score means more control over own tax policies.
A measure of the country's overall economic health and predictability, based on GDP growth, inflation, and sovereign credit ratings.
Reflects the safety and security of investments in the country, considering factors like legal protections for investors and political risk.
Based on perceived levels of public sector corruption. Higher score indicates a cleaner, more transparent business environment.
Rates the value of special programs offered, such as tax-free periods for new residents or designated economic zones. Higher score means more attractive incentives.
Investment & Residency Programs
Citizenship Pathways
Iran offers citizenship through ancestry or bloodline connections.
Rule
Patrilineal Jus Sanguinis (Right of Blood)
Conditions
A child is an Iranian citizen if their father is an Iranian citizen, regardless of birthplace. Citizenship through an Iranian mother can be acquired, but requires an application process.
Iran's policy on birthright citizenship.
Rule
Conditional Jus Soli (Right of Soil)
Conditions
A child born in Iran to unknown parents (a foundling) is a citizen. A child born in Iran to foreign parents is a citizen if at least one parent was *also* born in Iran.
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