||Income tax at zero percent exemption
||Industrial & Mining & Services (Hospitals & Hotels) & Tourism Residence Centers
||Industrial & Mining & Services (Hospitals & Hotels) & Tourism Accommodation Centers Located in All Special Economic Zones and Industrial Settlements in Mainland
||Industrial & Mining & Services (Hospitals & Hotels) & Tourism Residence Centers in Less Developed Areas
||Industrial & Mining & Services (Hospitals & Hotels) & Tourism Residence Centers Based in All Special Economic Zones and Industrial Settlements in Less Developed Areas
||100% of income from all agricultural activities
|| 100% of revenues from exports of non-oil services and goods and agricultural products and
- Companies with more than 50 employees, if they increase their workforce by at least 50% each year during the period of exemption, to one year per year their tax deduction is added.
- Foreign companies that make use of the capacity of domestically produced units in Iran to produce authentic badge products if they export at least 20% of the manufactured products, after completing the tax exemption period listed in the table, a 50% discount on the tax rate They have a stated income from the sale of manufactured products (12.5% instead of 25% income tax rate).
Exemptions from machinery and equipment for production line exemption from customs duties (primary machinery) Exemption of customs duties and duties paid for the import of raw materials used for the production of export duties.
Tax facilities and incentives to invest in free and industrial zones
- 20 years tax exemption for any kind of economic activity
- No visa requirement for foreigners
- No restrictions on currency transfer
- Flexible monetary and banking services
- Exemption from customs duties on imports of raw materials and industrial machinery from production units
- Easy registration of companies, industry, cultural and intellectual property
- Simple procedures for re-exporting and transit of goods
- Easy rules for entry of authorized goods
- The possibility of exporting manufactured goods to the mainland within a value-added system