DT9751 - Iran: Admissible and inadmissible taxes

Admissible for unilateral relief

Income Tax (including surcharges levied for the benefits of municipalities and Chambers of Commerce) on income of the following types

  • Salaries
  • Directors’ remuneration
  • Trading profits (where charged on ascertained profits)
  • Contractors’ profits - even where the profits are computed on an arbitrary basis (and tax deducted at source from gross payments made to contractors)
  • Real estate rentals
  • Professional profits of engineers and architects
  • Mortgage and similar interest
  • Tax deducted at source from gross payments made to contractors
  • Corporation Tax

Inadmissible

  • Tax on shipping (freight tax)