Iran tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Iran tax profile.
Sources incomplete — at least one figure has no accepted source yet. Sources last checked 7 November 2026. Figures last changed 4 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Iran | 37% | 0%† | 0%† | 0%† | 25%† | 0% |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Iran?
The top rate on a salary is 37%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 30% above IRR 16,800,000,000.
How are capital gains taxed in Iran?
Iran does not tax a capital gain on shares held as an investment in our model. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Iran?
In our model Iran charges no tax on dividends or interest received by a resident individual.
How is crypto taxed in Iran?
Iran has its own rules for crypto assets. The top rate on a gain in our model is 0%.
Does Iran tax foreign income?
Yes. Iran taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Iran have a wealth tax?
No. Iran has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Iran have an exit tax for individuals?
No. In our model Iran does not tax an individual's unrealised gains when the individual moves abroad.
When do you become tax resident in Iran?
The Iran day test (no general numerical day test; six months limits a documented foreign-residence route for Iranian nationals): No general 183-day rule; six months is an exception to a certified foreign-residence route. Article 180 may establish foreign residence for an Iranian national with certified foreign-resident tax and no listed exception. Nationality, occupation, purpose of absence, the exact Iranian tax year, and whether a person lived in Iran for six months need separate review. Travel dates alone cannot decide residence or the source-based tax treatment of non-Iranians.
Residence decides whether Iran taxes you on these rates. See the Iran day-count test and count your own days.
Sources
The Iran profile cites 3 sources for these rules, 0 of them from a government or a statute. The others are summaries by advisory firms, so check a figure against the official text before you rely on it.
- Provisional — third-party mirror; authentication unresolved: Tax provisions of Budget Law 1404 · summary, retrieved 2026-11-03
- Provisional — third-party mirror; authentication unresolved: Tax provisions of Budget Law 1405, resources requirements table · summary, retrieved 2026-11-03
- PwC Worldwide Tax Summaries - Iran individual taxes · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Iran with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Iran side by side with other countries, see every country or try the live demo.
Other countries in Middle East: Jordan, Kuwait, Lebanon, Oman, Palestine, Qatar.