🇮🇷 Iran
IR / IRN #17
Nomad Score
51.0
Cities
21
Region
BRICS,
Middle East,
Silk Road,
OPEC,
Caspian Region,
Asia,
Asia,
Southern Asia,
Next Eleven
Currency
IRR
🇮🇷 IRAN TAX PROFILE
Data year: 2025
Tax System
Worldwide
Top PIT Rate
35.0%
Corporate Tax Rate
25.0%
VAT
10.0%
Capital Gains Tax
5.0%
Social Security (Employee)
--
Social Security (Employer)
--
Dividend Withholding
--
Interest Withholding
--
Royalty Withholding
--
Treaty Count
50
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if present 183+ days in a year.
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
📚 SOURCES
-
Various sources - Iran
(accessed Mar 23, 2026)
Cross-referenced from multiple sources
🔗 RELATED
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