corporation tax is payable at 25% of profits on a company’s worldwide income.
companies listed on the tehran stock exchange benefit from a 10% reduction in corporate tax rates.
there is no tax payable on dividends. a number of exemptions and potentially attractive tax holidays of up to 20 years are available depending on activity and location in designated free trade zones and special economic zones).
proceeds of exports by an iranian company are exempt from taxation.
industrial or mineral companies could benefit from 50% corporation tax relief for certain developments and renovation of existing plants or for the construction of new plants.
prior to the distribution of profits, a company pays a flat 10% of its taxable profits as corporate tax.
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