APPROPRIATE TAX REGIME
Highlights of Tax Holidays
(Cooperate tax %25)
|
Income Tax with 0.0% Rate |
Duration of Exemption |
|
Industry, Mining & Services (Hospital & Hotels) |
5 Years |
|
Industry, Mining & Services (Hospital & Hotels) in Industrial Parks and Special Economic Zones |
7 Years |
|
Industry, Mining & Services (Hospital & Hotels) in Less Developed Areas |
10 Years |
|
Industry, Mining & Services (Hospital & Hotels) in Less Developed Areas located at Industrial Parks and Special Economic Zones |
13 Years |
|
All economic activities in Free Trade Zones |
20 Years |
|
100% of Income derived from Agricultural Activities |
Perpetual |
|
100 % of Income derived from Export of Services ,Non-oil goods, Agricultural Products and 20% of Income derived from Export of Non – Processed goods |
Perpetual |
In companies with more than 50 employees, in case of increasing the employment volume up to 50% in comparison to last year, one-year exemption will be added to the duration of exemptions period mentioned above.
In case, foreign companies with reliable Brand produce goods using production capacity of Iranian companies and export at least 20% of total production can enjoy 50% exemption on Tax Rate for the income derived from sales of products (it means total tax rate will be12.5 % instead of 25%) after the end of above duration.
