Iran vs Northern Mariana Islands
Tax systems side by side: income tax rates, corporate tax, VAT, withholding, special regimes and filing rules.
Overview
 IR
Iran
|
 MP
Northern Mariana Islands
|
|
|---|---|---|
| Tax system | Worldwide | Worldwide |
| Tax authority | Iranian National Tax Administration | Division of Revenue and Taxation |
| Authority website | Visit | Visit |
| Data year | 2026 | 2026 |
At a glance
|
IR
Iran
|
MP
Northern Mariana Islands
|
|
|---|---|---|
| Top personal income tax | 30% | 37% |
| Effective top rate | 30% | 37% |
| Corporate tax rate | 25% | 21% |
| VAT / GST | 10% VAT | — |
| Tax system | Worldwide | Worldwide |
| Tax treaties | 45 | 0 |
Income tax
|
IR
Iran
|
MP
Northern Mariana Islands
|
|
|---|---|---|
| Top rate | 30% | 37% |
| Effective top rate | 30% | 37% |
| Capital gains tax | 5% | 20% |
| Capital gains notes | Transfers of real property are taxed at 5% of the taxable value at the time of transfer (Article 59). Transfers of goodwill are taxed at 2%. Gains on securities and other assets may fall under other chapters of the Direct Taxes Act rather than the headline capital-gains field. | NMTIT mirrors U.S. federal rules: long-term net capital gains are generally taxed at 0%, 15%, or 20% by income; short-term gains are ordinary income. Net investment income tax may apply in mirrored form; confirm with DRT for your situation. |
| Social security (employee) | 7% | 7.65% |
| Social security (employer) | 23% | 7.65% |
| Social security annual cap | — | $184,500 |
Withholding rates
|
IR
Iran
|
MP
Northern Mariana Islands
|
|
|---|---|---|
| Dividends | — | 30% |
| Interest | — | 30% |
| Royalties | — | 30% |
Other taxes
|
IR
Iran
|
MP
Northern Mariana Islands
|
|
|---|---|---|
| Corporate tax | 25% | 21% |
| Inheritance tax | — | — |
| Wealth tax | — | — |
Tax features
|
IR
Iran
|
MP
Northern Mariana Islands
|
|
|---|---|---|
| Personal income tax | Yes | Yes |
| Capital gains tax | Yes | Yes |
| Corporate tax | Yes | Yes |
| VAT / GST | Yes | No |
| Wealth tax | No | No |
| Inheritance tax | No | No |
| Exit tax | No | No |
| CFC rules | No | No |
| Digital services tax | No | No |
| Crypto-specific rules | No | No |
| Participation exemption | No | No |
| Territorial exemption | No | No |
Special regimes
|
IR
Iran
|
MP
Northern Mariana Islands
|
|
|---|---|---|
| Digital nomad tax regime | No | No |
| Non-dom regime | No | No |
Active special regimes in Iran
Active special regimes in Northern Mariana Islands
None recorded
Residency and filing
|
IR
Iran
|
MP
Northern Mariana Islands
|
|
|---|---|---|
| Residency threshold | — | 183 days |
| Filing deadline | Fourth month after year-end (≈ end of Tir / late July) | April 15 |
| Extension deadline | — | October 15 |
| Automatic extension | No | Yes |
| Residency rules | Tax residence is not a simple 183-day count. Iranian nationals residing in Iran are taxed on worldwide income. Article 180 treats an Iranian who proves foreign tax residence as non-resident for that year unless they had employment in Iran, stayed in Iran at least six consecutive or intermittent months in the tax year, or were abroad only on mission, medical treatment or similar grounds. Foreign nationals are generally taxed on Iran-source income; physical presence and housing ties determine residence in practice. | Under the Covenant and NMTIT sourcing rules, U.S. citizens and qualifying residents who reside in the CNMI on the last day of the tax year generally file only with the CNMI (similar to IRC § 935). Bona fide residency follows the same factual tests as IRC § 937: typically 183 days of physical presence, no tax home outside the CNMI, and no closer connection to the United States or a foreign country. Non–bona fide residents may owe U.S. federal tax and allocate CNMI-source income. |
| Filing notes | The tax year follows the Solar Hijri calendar (approximately 21 March to 20 March). Employers withhold salary tax monthly. Annual business income returns are due by the end of the fourth month after the year-end (traditionally the end of Tir, around late July). Corporate returns follow a similar four-month deadline after the fiscal year-end. | Calendar-year NMTIT returns are due 15 April; a six-month extension to 15 October is available under mirrored IRC rules when requested. Chapter 2 wage tax is withheld by employers (Form OS-3705). BGRT is reported monthly (Form OS-3105). |
Personal income tax brackets
Single filer, local currency
IR
Iran
No bracket data available
MP
Northern Mariana Islands
| From | To | Rate |
|---|---|---|
| 0 | 12,400 | 10% |
| 12,400 | 50,400 | 12% |
| 50,400 | 105,700 | 22% |
| 105,700 | 201,775 | 24% |
| 201,775 | 256,225 | 32% |
| 256,225 | 640,600 | 35% |
| 640,600 | and up | 37% |