Rate
—
Duration
20 years
Prior non-residency
—
required before applying
Standard top income tax
30.0%
Iran, without the regime
Overview
- Regime
- Free trade and special economic zone incentives
- Country
- Iran
- Type
- Exemption
- Status
- Active
- Effective from
- —
- Expires on
- —
Details
- Summary
- Qualifying manufacturing and export activities in designated free-trade and special economic zones may receive long corporate tax holidays and reduced rates under zone legislation.
- Eligibility
- Licensed entities carrying out approved activities in Iranian free-trade or special economic zones.
- Benefits
- Published incentives include 15–20 year exemptions from corporate income tax and customs duties for qualifying projects; rates vary by zone and activity.
- Requirements
- Registration in the zone, approved business plan and ongoing compliance with zone authority rules.
- Limitations
- Not available for ordinary onshore employment; domestic sales and non-qualifying activities remain fully taxable.
- Income types covered
- Corporate profits from qualifying zone activities
- Duration details
- Typically 15–20 years for qualifying investments
View source IFJIA / zone promotion materials