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Iran
Middle East
Lucky Nomads World Index
50.85 / 100
Global rank
#213
Corporate tax
25%
Personal tax
35%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index5.5 / 10
- Affordability Index8.4 / 10
- Entry Ease Index2.4 / 10
- Tax Freedom Index5.2 / 10
- WiFi Index6.8 / 10
- Admin Ease Index3.6 / 10
- Healthcare Index7.7 / 10
- City Comfort Index7.8 / 10
- WeatherComfort Index7.2 / 10
- Banking Index4.7 / 10
- GeoStability Index2.8 / 10
- Justice & Order Index3.0 / 10
- Quality of Life Index7.2 / 10
- Open Society Index2.3 / 10
- Flight Index2.7 / 10
- Environmental Quality Index6.0 / 10
- English Index3.6 / 10
- Wealth Protection Index6.0 / 10
- AI Access Index1.0 / 10
- Economic Openness Index3.0 / 10
- Market Depth Index6.9 / 10
- ClimateShield Index6.7 / 10
Country snapshot
- Capital
- Tehran
- Population (approx.)
- 87,000,000
- Area (km²)
- 1,648,195 km²
- Currency code (ISO 4217)
- IRR
- Currency name
- Iranian rial
- Main airport IATA code
- IKA
- Airport name
- Imam Khomeini International Airport
General facts
- Minimum monthly cost
- From $740/month
- Main languages
- Persian
- Jurisdiction type
- Country
- Region
- Middle East
- Web TLD
- .ir
- Phone calling code
- +98
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 25%Very highWorldwide
- Marginal PIT (personal income tax)
- 35%HighWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Resident companies are taxed on worldwide income with no structural foreign-source exemption. Non-resident entities are taxed only on Iran-source income, including profits derived through a branch, at the same 25 percent rate. LAFTIZ carves out eight Free Trade-Industrial Zones with full corporate tax exemption for twenty years from commencement. The treaty network spans roughly 50 bilateral DTTs covering Russia, China, Turkey, Germany, and most EU jurisdictions.
Flat 25 percent corporate income tax under Article 105 of the Direct Taxation Law of 1987 (refonte 2015) on aggregate income of resident companies. Stock-exchange-listed companies benefit from a reduced 22.5 percent headline rate. Long zero-rate periods of 5 to 13 years apply to qualifying production, mining and service activities under Article 132. Free Trade-Industrial Zones provide a twenty-year exemption under LAFTIZ Article 13.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Iranian residents and Iranian nationals worldwide are taxed on global income under Article 1 of the Direct Taxation Law. Foreign nationals resident in Iran are taxed on Iran-source income and on foreign income accrued during Iranian residence. No non-dom or remittance regime applies. The Free Trade-Industrial Zone payroll exception is regime-based, not basis-based.
Progressive PIT under the Direct Taxation Law with brackets reaching a 35 percent marginal top rate on business and professional income. Salaries are taxed at 10 percent up to an annually adjusted threshold and 20 percent above, with brackets revised yearly for inflation. Free Trade-Industrial Zone employees benefit from a payroll exemption under LAFTIZ executive bylaws. No HNWI regime equivalent to NHR or Beckham exists in Iranian tax law.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Iran Production, Mining and Service Zero-Rate Taxation (Direct Taxation Law Article 132)
AvailableFive-year corporate income tax zero-rating under Article 132 of the Direct Taxation Law for declared income from production and mining activities of…
Iran Non-Oil Export Tax Exemption (Direct Taxation Law Article 141)
AvailablePermanent corporate income tax exemption on 100 percent of income derived from the export of industrial finished goods and agricultural products…
Iran Free Trade-Industrial Zones Tax Exemption (LAFTIZ Article 13)
AvailableTwenty-year corporate income tax holiday for all economic activities conducted by natural or legal persons operating in one of Iran's eight…
Iran Knowledge-Based Companies Tax Exemption (Daneshbonyan Regime)
AvailableFifteen-year corporate income tax exemption (extended to twenty years for companies established in a Science and Technology Park) for Iranian…
You either qualify for Iran's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Iran. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Iran lists several residency and mobility routes across residence by investment, work (employer sponsored), family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
4 programmes listed · 4 are marked available in our editorial review
Residence by investment
1 programmeCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available
Iran Investment Residence Permit (Type I)
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Iran Temporary Work Visa (Type F) and Work Permit
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Iran Marital Visa (Type M)
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Iran Student Visa (Type S)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Iran.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Affordability Index8.4 / 10Very affordable cost of living
- City Comfort Index7.8 / 10Comfortable city living environment
- Healthcare Index7.7 / 10Solid healthcare access and quality
Weakest dimensions
- AI Access Index1.0 / 10
- Open Society Index2.3 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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