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)