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class="vector-toc-link" href="#Islamic_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1</span> <span>Islamic taxes</span> </div> </a> <ul id="toc-Islamic_taxes-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Real_estate_tax" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Real_estate_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Real estate tax</span> </div> </a> <button aria-controls="toc-Real_estate_tax-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Real estate tax subsection</span> </button> <ul id="toc-Real_estate_tax-sublist" class="vector-toc-list"> <li id="toc-Capital_gains_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Capital_gains_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Capital gains tax</span> </div> </a> <ul id="toc-Capital_gains_tax-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Capital_markets" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Capital_markets"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Capital markets</span> </div> </a> <button aria-controls="toc-Capital_markets-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Capital markets subsection</span> </button> <ul id="toc-Capital_markets-sublist" class="vector-toc-list"> <li id="toc-Exemptions" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Exemptions"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1</span> <span>Exemptions</span> </div> </a> <ul id="toc-Exemptions-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Inheritance_tax" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Inheritance_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Inheritance tax</span> </div> </a> <ul id="toc-Inheritance_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Corporate_income_tax" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Corporate_income_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Corporate income tax</span> </div> </a> <button aria-controls="toc-Corporate_income_tax-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Corporate income tax subsection</span> </button> <ul id="toc-Corporate_income_tax-sublist" class="vector-toc-list"> <li id="toc-Taxation_of_foreign_companies" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Taxation_of_foreign_companies"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.1</span> <span>Taxation of foreign companies</span> </div> </a> <ul id="toc-Taxation_of_foreign_companies-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Tax_on_liaison,_representative_and_branch_Offices" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Tax_on_liaison,_representative_and_branch_Offices"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.2</span> <span>Tax on liaison, representative and branch Offices</span> </div> </a> <ul id="toc-Tax_on_liaison,_representative_and_branch_Offices-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Tax_advantages_&_exemptions" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Tax_advantages_&_exemptions"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.3</span> <span>Tax advantages & exemptions</span> </div> </a> <ul id="toc-Tax_advantages_&_exemptions-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Foreign_Investment_Promotion_and_Protection_Act_(FIPPA)" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Foreign_Investment_Promotion_and_Protection_Act_(FIPPA)"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.4</span> <span>Foreign Investment Promotion and Protection Act (FIPPA)</span> </div> </a> <ul id="toc-Foreign_Investment_Promotion_and_Protection_Act_(FIPPA)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Tax_exemption_–_major_changes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Tax_exemption_–_major_changes"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.5</span> <span>Tax exemption – major changes</span> </div> </a> <ul id="toc-Tax_exemption_–_major_changes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Losses" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Losses"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.6</span> <span>Losses</span> </div> </a> <ul id="toc-Losses-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Double_taxation" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Double_taxation"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.7</span> <span>Double taxation</span> </div> </a> <ul id="toc-Double_taxation-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Appeals_procedure" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Appeals_procedure"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Appeals procedure</span> </div> </a> <button aria-controls="toc-Appeals_procedure-sublist" class="cdx-button cdx-button--weight-quiet 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class="vector-toc-numb">8.3</span> <span>Municipal tax</span> </div> </a> <ul id="toc-Municipal_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-E-commerce" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#E-commerce"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.4</span> <span>E-commerce</span> </div> </a> <ul id="toc-E-commerce-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Customs" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Customs"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>Customs</span> </div> </a> <button aria-controls="toc-Customs-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Customs subsection</span> </button> <ul id="toc-Customs-sublist" class="vector-toc-list"> <li id="toc-Tariff_rates" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Tariff_rates"> <div class="vector-toc-text"> <span class="vector-toc-numb">9.1</span> <span>Tariff rates</span> </div> </a> <ul id="toc-Tariff_rates-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Protectionism_and_dumping" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Protectionism_and_dumping"> <div class="vector-toc-text"> <span class="vector-toc-numb">9.2</span> <span>Protectionism and dumping</span> </div> </a> <ul id="toc-Protectionism_and_dumping-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Modernization" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Modernization"> <div class="vector-toc-text"> <span class="vector-toc-numb">9.3</span> <span>Modernization</span> </div> </a> <ul id="toc-Modernization-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Free_trade_zones_and_re-export" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Free_trade_zones_and_re-export"> <div class="vector-toc-text"> <span class="vector-toc-numb">9.4</span> <span>Free trade zones and re-export</span> </div> </a> <ul id="toc-Free_trade_zones_and_re-export-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Smuggling" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Smuggling"> <div class="vector-toc-text"> <span class="vector-toc-numb">9.5</span> <span>Smuggling</span> </div> </a> <ul id="toc-Smuggling-sublist" class="vector-toc-list"> <li id="toc-Damage_to_the_economy" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Damage_to_the_economy"> <div class="vector-toc-text"> <span class="vector-toc-numb">9.5.1</span> <span>Damage to the economy</span> </div> </a> <ul id="toc-Damage_to_the_economy-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Effect_on_employment" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Effect_on_employment"> <div class="vector-toc-text"> <span class="vector-toc-numb">9.5.2</span> <span>Effect on employment</span> </div> </a> <ul id="toc-Effect_on_employment-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References_and_notes" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#References_and_notes"> <div class="vector-toc-text"> <span class="vector-toc-numb">11</span> <span>References and notes</span> </div> </a> <ul id="toc-References_and_notes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">12</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button 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href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></span></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Exemption</a></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Deduction</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Unions</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a> <ul><li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li></ul></li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Corporate</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS)</li> <li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li> <li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><i><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></li> <li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a class="mw-selflink selflink">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/16px-Emblem-money.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/24px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/32px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span> </span><a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></li> <li><span class="nowrap"><span class="noviewer" typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/16px-Bills_and_coins.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/24px-Bills_and_coins.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/32px-Bills_and_coins.svg.png 2x" data-file-width="960" data-file-height="465" /></span></span> </span><a href="/wiki/Portal:Money" title="Portal:Money">Money portal</a></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>Taxation in Iran</b> is levied and collected by the <a href="/wiki/Iranian_National_Tax_Administration" title="Iranian National Tax Administration">Iranian National Tax Administration</a> under the <a href="/wiki/Ministry_of_Economic_Affairs_and_Finance_(Iran)" title="Ministry of Economic Affairs and Finance (Iran)">Ministry of Finance and Economic Affairs</a> of the <a href="/wiki/Government_of_the_Islamic_Republic_of_Iran" class="mw-redirect" title="Government of the Islamic Republic of Iran">Government of Iran</a>. In 2008, about 55% of the <a href="/wiki/Government_of_Iran#Budget" title="Government of Iran">government's budget</a> came from <a href="/wiki/Central_Bank_of_Iran#Oil_revenues" title="Central Bank of Iran">oil and natural gas revenues</a>, the rest from taxes and fees.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> An estimated 50% of <a href="/wiki/Economy_of_Iran" title="Economy of Iran">Iran's GDP</a> was exempt from taxes in <a href="/wiki/Fiscal_Year" class="mw-redirect" title="Fiscal Year">FY</a> 2004.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> There are virtually millions of people who do not pay taxes in Iran and hence operate <a href="/wiki/Informal_economy" title="Informal economy">outside the formal economy</a>.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> The <a href="/wiki/Fiscal_year" title="Fiscal year">fiscal year</a> begins on March 21 and ends on March 20 of the next year. </p><p>As part of the <a href="/wiki/Iranian_Economic_Reform_Plan" class="mw-redirect" title="Iranian Economic Reform Plan">Iranian Economic Reform Plan</a>, the government has proposed <a href="/wiki/Income_tax" title="Income tax">income tax</a> increases on traders in gold, steel, fabrics and other sectors, prompting several work stoppages by merchants.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> In 2011, the government announced that during the second phase of the <a href="/wiki/Iranian_Economic_Reform_Plan" class="mw-redirect" title="Iranian Economic Reform Plan">economic reform plan</a>, it aims to increase tax revenues, simplify tax calculation method, introduce double taxation, mechanize tax system, regulate tax exemptions and prevent tax evasion.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (August 2021)">citation needed</span></a></i>]</sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Government's_budget"><span id="Government.27s_budget"></span>Government's budget</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=1" title="Edit section: Government's budget"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="/wiki/Politics_of_Iran#Budget" title="Politics of Iran">Iranian government budget</a> and <a href="/wiki/Social_class_in_Iran" title="Social class in Iran">Social class in Iran</a></div> <p>The government can increase its tax revenues 2.5 times by enacting tax reforms. As at 2012, taxes account for 43% of the government's revenues and 7% of Iran's GDP. The Expediency Council's report recommended increasing that share to 15% of the GDP.<sup id="cite_ref-EC_6-0" class="reference"><a href="#cite_note-EC-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> As of 2014, the share of <a href="/wiki/Direct_taxation" class="mw-redirect" title="Direct taxation">direct taxes</a> from the total tax revenues was around 70%.<sup id="cite_ref-investiniran.ir_7-0" class="reference"><a href="#cite_note-investiniran.ir-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Social_class_in_Iran#Upper_class" title="Social class in Iran">Top ten percent earners in Iranian society</a> pay 3% of all income taxes, while in the United States the top 10% pay more than 70% of the total <a href="/wiki/Income_tax" title="Income tax">income taxes</a>.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> Contradicting this, the head of the <a href="/wiki/Majlis" title="Majlis">Majlis</a> Economic Commission says that 85% of Iran's tax revenues “come from barely 3% of taxpayers”.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Tax_evasion">Tax evasion</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=2" title="Edit section: Tax evasion"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/List_of_Iranians_by_net_worth" title="List of Iranians by net worth">List of Iranians by net worth</a>, <a href="/wiki/Banking_in_Iran" class="mw-redirect" title="Banking in Iran">Banking in Iran</a>, <a href="/wiki/Crime_in_Iran" title="Crime in Iran">Crime in Iran</a>, and <a href="/wiki/Offshore_banking" class="mw-redirect" title="Offshore banking">Offshore banking</a></div> <p>According to the <a href="/wiki/Expediency_Council" class="mw-redirect" title="Expediency Council">Expediency Council</a>, more than 60% of economic activity in Iran <a href="/wiki/Tax_avoidance" title="Tax avoidance">avoids</a> or <a href="/wiki/Tax_evasion" title="Tax evasion">evades taxation</a>: 40% of the economic activity falls under an exemption and the remaining 21% are conducted off-the-books (2012).<sup id="cite_ref-EC_6-1" class="reference"><a href="#cite_note-EC-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> Iran is losing between $12–20 billion a year through tax avoidance and evasion.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (August 2021)">citation needed</span></a></i>]</sup> However the <a href="/wiki/Iranian_National_Tax_Administration" title="Iranian National Tax Administration">Iranian National Tax Administration</a> only identified and collected <a href="/wiki/Audit#Accounting" title="Audit">through audit</a> unpaid taxes worth 184 trillion rials ($1.5 billion) in <a href="/wiki/Fiscal_year" title="Fiscal year">FY</a> 2018.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> Starting in 2015, <a href="/wiki/Iran%27s_parliament" class="mw-redirect" title="Iran's parliament">Iran's parliament</a> decided to tax <a href="/wiki/Setad" class="mw-redirect" title="Setad">Setad</a> and the <a href="/wiki/Economy_of_Iran#Islamic_Revolutionary_Guard_Corps" title="Economy of Iran">Islamic Revolutionary Guard Corps</a>.<sup id="cite_ref-As’ad_Abdul_Rahman_11-0" class="reference"><a href="#cite_note-As’ad_Abdul_Rahman-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p><p>Tax evaders typically are either involved in activities in the gray sector of economy or in the underground market which they do not divulge. Others are engaged in <a href="/wiki/Smuggling_in_Iran" class="mw-redirect" title="Smuggling in Iran">smuggling and the black market</a>.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (August 2021)">citation needed</span></a></i>]</sup> The loses are equivalent to 20% to 25% of the country's gross domestic product revenue.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (August 2021)">citation needed</span></a></i>]</sup> In 2014, international medias reported Iranian nationals and companies to be listed among the <a href="/wiki/Swiss_Leaks" title="Swiss Leaks">tax evaders in Switzerland</a> and other <a href="/wiki/Offshore_banking" class="mw-redirect" title="Offshore banking">offshore centers</a>.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </p><p>In 2019, Iranian tax revenues increased by 35% because of reported taxation evasion crackdown.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (August 2021)">citation needed</span></a></i>]</sup> As of 2021, tax authorities estimated tax cheats are costing the country $4.5 billion a year.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Income_tax">Income tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=3" title="Edit section: Income tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Economy_of_Iran#Labor_force" title="Economy of Iran">Labor force in Iran</a>, <a href="/wiki/Social_Security_Organization" title="Social Security Organization">Social Security Organization</a>, and <a href="/wiki/Iranian_Economic_Reform_Plan" class="mw-redirect" title="Iranian Economic Reform Plan">Iranian Economic Reform Plan</a></div> <figure class="mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Bazaar_zanjan.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/6/62/Bazaar_zanjan.jpg/300px-Bazaar_zanjan.jpg" decoding="async" width="300" height="297" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/6/62/Bazaar_zanjan.jpg 1.5x" data-file-width="450" data-file-height="445" /></a><figcaption></figcaption></figure> <p>There are five categories of income earned by individuals. Each category is taxed separately and has its own computational rules. </p> <ul><li>Salaries (tax rate for public sector employees: 10%; other sectors: 10-35%);<sup id="cite_ref-OIETA_14-0" class="reference"><a href="#cite_note-OIETA-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup></li> <li>Income from professions, trades, and miscellaneous sources; (<a rel="nofollow" class="external text" href="https://web.archive.org/web/20041114132022/http://www.mefa.gov.ir/laws/ShowELst.asp?nFrom=93&nTo=104&DN=1">More info here</a>)</li></ul> <p>According to the Iranian direct tax rolls article no 84. all employees salary tax rate from the beginning of the 1396 fiscal year is as below: </p><p>Every year annual salary exemption from tax will be announce by Iranian tax organization up to this level the salary tax rate is zero. </p><p>Up to the 5 times more than annual exemption salary tax rate is 10%. </p><p>In excess of above level salary tax rate is 20%. </p> <ul><li>Incidental or windfall earnings; (<a rel="nofollow" class="external text" href="https://web.archive.org/web/20070814055652/http://www.mefa.gov.ir/laws/ShowELst.asp?nFrom=119&nTo=128&DN=1">More info here</a>)</li> <li>Real estate income (see also under "Real estate tax" section below)</li> <li>Income derived from agriculture (see also under "Tax exemptions" section below)</li></ul> <p>For taxable income consisting of salary and benefits, employers are required to make the necessary tax deductions from their employees’ payroll and submit them to the tax authorities. However, when calculating taxable income, exemptions and deductions are allowed. As of 2009, only government employees were paying their fair share of income taxes.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p><p>Individuals of <a href="/wiki/Iranian_nationality_law" title="Iranian nationality law">Iranian nationality</a> resident in <a href="/wiki/Iran" title="Iran">Iran</a> are subject to tax on all their income whether earned in Iran or abroad. Foreign nationals working in Iran are also subject to the same income tax based on their salary. Non-resident individuals are liable to pay tax only on their Iranian-sourced income. Foreign employees cannot obtain an <a href="/wiki/Exit_visa" class="mw-redirect" title="Exit visa">exit visa</a> from Iran unless they provide proof that they have paid their due taxes, and since they need to obtain an exit permit when their presence in Iran is based on a work permit, the government can easily enforce this rule. The government assumes a certain salary for employees depending on their position and country of origin. The assumed minimum monthly salaries in 2004 range from US$2,500 for unskilled European workers to US$7,000 for European <a href="/wiki/Managing_director" class="mw-redirect" title="Managing director">managing directors</a>. </p><p>According to the 131 note of Iranian tax rolls, from the beginning of the 1395 Iranian year tax rates of the individual business income have changed:<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> </p><p>up to 500.000.000 IRR is 15% </p><p>500.000.000 to 1.000.000.000 IRR is 20% </p><p>In excess of 1.000.000.000 IRR is 25% </p> <table class="wikitable"> <caption>Monthly Individual Business Income - Tax Rates </caption> <tbody><tr> <th>Income <a href="/wiki/Iranian_Rial" class="mw-redirect" title="Iranian Rial">in IRR</a> </th> <th>Income Tax Rate<sup id="cite_ref-irantradelaw.com_17-0" class="reference"><a href="#cite_note-irantradelaw.com-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-globalpropertyguide.com_18-0" class="reference"><a href="#cite_note-globalpropertyguide.com-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </th></tr> <tr> <td>Up to 40,000,000 (US$160) </td> <td>exemption </td></tr> <tr> <td>40,000,000 to 80,000,000 (US$320) </td> <td>10% </td></tr> <tr> <td>80,000,000 to 120,000,000 (US$480) </td> <td>15% </td></tr> <tr> <td>120,000,000 to 180,000,000 (US$720) </td> <td>20% </td></tr> <tr> <td>180,000,000 to 240,000,000 (US$900) </td> <td>25% </td></tr> <tr> <td>240,000,000 to 320,000,000 (US$1200) </td> <td>30% </td></tr> <tr> <td>In excess of 320,000,000 (US$1200) </td> <td>35% </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Islamic_taxes">Islamic taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=4" title="Edit section: Islamic taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Setad" class="mw-redirect" title="Setad">Setad</a> and <a href="/wiki/Agriculture_in_Iran" title="Agriculture in Iran">Agriculture in Iran</a></div> <p>In addition to these mandatory taxes, as of 2007, <a href="/wiki/Islamic_taxes" title="Islamic taxes">Islamic taxes</a> were collected on a <i><a href="/wiki/Volunteering" title="Volunteering">voluntary</a></i> basis. These included an individual's income tax (Arabic <a href="/wiki/Khums" title="Khums">khums</a>, “one-fifth”); an alms-tax (<a href="/wiki/Zakat" title="Zakat">zakat</a>), which has a variable rate and benefits charitable causes; and a land tax (<a href="/wiki/Kharaj" title="Kharaj">kharaj</a>), the rate of which is based on the principle of one-tenth (<a href="/wiki/Islamic_taxes#Ushr" title="Islamic taxes">ushr</a>) of the value of crops, unless the land is tax-exempt.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (October 2015)">citation needed</span></a></i>]</sup> </p><p><i>Al Khums</i> or the Fifth of excess income paid as a form of <i>Zakat</i> (alms-giving), which is usually reserved for Aal-Al-Bayt, <a href="/wiki/Muhammad" title="Muhammad">Muhammad</a>’s Household. The black turban of <a href="/wiki/Khamenei" class="mw-redirect" title="Khamenei">Khamenei</a> signifies that he belongs to Imam <a href="/wiki/Ali_Ibn_Abi_Talib" class="mw-redirect" title="Ali Ibn Abi Talib">Ali Ibn Abi Talib</a> and <a href="/wiki/Fatimah" class="mw-redirect" title="Fatimah">Fatima</a>’s household and being <a href="/wiki/Guardianship_of_the_Islamic_Jurists" class="mw-redirect" title="Guardianship of the Islamic Jurists">Al Wali Al Faqeeh</a> (guardian of Islamic jurists with full control of the society's affairs) gives him the majority share of the Fifth, as was the case with <a href="/wiki/Ayatollah_Khomeini" class="mw-redirect" title="Ayatollah Khomeini">Ayatollah Khomeini</a>. The amount is worth hundreds of millions of dollars accrued annually and added to <a href="/wiki/Setad" class="mw-redirect" title="Setad">Setad</a>’s revenues.<sup id="cite_ref-As’ad_Abdul_Rahman_11-1" class="reference"><a href="#cite_note-As’ad_Abdul_Rahman-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Real_estate_tax">Real estate tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=5" title="Edit section: Real estate tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Construction_in_Iran" class="mw-redirect" title="Construction in Iran">Construction in Iran</a></div> <p>Rental income is subject to real estate income tax in Iran. A fixed deduction of 25% of the gross income is extended to all taxpayers to account for income-generating expenses. The net income, which is 75% of the gross rent, is then subject to the same rates as in the above table (max. 35%). Rental income is exempted from real estate tax if the property is a residential property leased as such and measures up to 150 sq. m. if it is located in <a href="/wiki/Tehran" title="Tehran">Tehran</a> (up to 200 sq. m. if it is located in other parts of the country).<sup id="cite_ref-globalpropertyguide.com_18-1" class="reference"><a href="#cite_note-globalpropertyguide.com-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </p><p>According to the presented above rate for individual business tax rate: -If the landlord is a company the rental income after deducting 25% as exemption will be-multiply 25% because the income tax rate for companies is 25% -If the landlord is a person rate of calculating tax on rent is as below <i>from the beginning of the 1395 fiscal year</i>: </p><p>up to 500.000.000 IRR is 15% </p><p>500.000.000 to 1.000.000.000 IRR is 20% </p><p>In excess of 1.000.000.000 IRR is 25% </p><p>In Iran the transfer of land, not the land itself, is subject to taxation. Transfer of properties: 5% of the transaction value (15% for new buildings).<sup id="cite_ref-UHD1_19-0" class="reference"><a href="#cite_note-UHD1-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Capital_gains_tax">Capital gains tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=6" title="Edit section: Capital gains tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>As of 2020, Iran has no <a href="/wiki/Capital_gains_tax" title="Capital gains tax">capital gains tax</a> on the sale of <a href="/wiki/Real_estate" title="Real estate">real estate</a> assets.<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Capital_markets">Capital markets</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=7" title="Edit section: Capital markets"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Tehran_Stock_Exchange#Taxes" title="Tehran Stock Exchange">Taxes in the Tehran Stock Exchange</a> and <a href="/wiki/Banking_and_Insurance_in_Iran" class="mw-redirect" title="Banking and Insurance in Iran">Banking and Insurance in Iran</a></div> <p>Starting April 2014, all companies have to report their short-term investments at <a href="/wiki/Fair_value" title="Fair value">fair value</a> instead of cost.<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> As of July 2010, taxes on TSE transactions were as follows: </p> <ul><li><a href="/wiki/Cash_dividend" class="mw-redirect" title="Cash dividend">Cash dividend</a>: none (22.5% at source from Company).<sup id="cite_ref-TSE1_22-0" class="reference"><a href="#cite_note-TSE1-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup></li> <li><a href="/wiki/Transfer_tax" title="Transfer tax">Share transfers</a>: the <i>Tax Amendment</i> has changed the regulations regarding calculation of tax on transfer of shares and their rights in Iranian corporate entities. <ul><li>In the case of shares listed on the Tehran Stock Exchange (TSE) the tax on transfer of such shares and other rights is 0.5 per cent of the sales price.<sup id="cite_ref-archive1_23-0" class="reference"><a href="#cite_note-archive1-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup></li> <li>In the case of transfer of the shares and their rights to other corporate entities (i.e. those not listed on the TSE) a flat rate of four per cent of value of the shares and rights transferred applies. No other taxes will be charged. The Amendment has removed the requirement to value the shares in this category.<sup id="cite_ref-archive1_23-1" class="reference"><a href="#cite_note-archive1-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup></li></ul></li></ul> <div class="mw-heading mw-heading3"><h3 id="Exemptions">Exemptions</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=8" title="Edit section: Exemptions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Capital_gain" title="Capital gain">Capital gain</a>: no tax (bonds or equities).<sup id="cite_ref-irantradelaw.com_17-1" class="reference"><a href="#cite_note-irantradelaw.com-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-feas.org_24-0" class="reference"><a href="#cite_note-feas.org-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup></li> <li><a href="/wiki/Interest_income" class="mw-redirect" title="Interest income">Interest income</a>: no tax.<sup id="cite_ref-feas.org_24-1" class="reference"><a href="#cite_note-feas.org-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup></li> <li><a href="/wiki/Banking_in_Iran#Bond_market" class="mw-redirect" title="Banking in Iran">Participation papers</a>: Profit and awards accrued are tax exempt.<sup id="cite_ref-irantradelaw.com_17-2" class="reference"><a href="#cite_note-irantradelaw.com-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup></li> <li><a href="/wiki/Public_company" title="Public company">Listed companies</a>: 10% tax exemption, companies holding 20% free loat shares are provided 20% tax exemption.<sup id="cite_ref-TSE1_22-1" class="reference"><a href="#cite_note-TSE1-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup></li> <li><a href="/wiki/Foreign_portfolio_investment" title="Foreign portfolio investment">Foreign investors</a>: Foreign investors in TSE are tax-exempt.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (August 2021)">citation needed</span></a></i>]</sup></li></ul> <div class="mw-heading mw-heading2"><h2 id="Inheritance_tax">Inheritance tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=9" title="Edit section: Inheritance tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance taxes</a> are levied at progressive rates depending on the relationship between the deceased and the heir. </p> <ul><li>Category I: (first degree heirs) parents, spouse, children, grandchildren</li> <li>Category II: (second degree heirs) grandparents, siblings, nieces, nephews</li> <li>Category III: (third degree heirs) uncles, aunts, children of uncles and aunts</li></ul> <p>According to Article (17) has approved 2015, any estate or property left from an individual, because of his death, whether actual or presumptive, shall be subject to taxation as follows: (1) In respect of bank deposits, partnership bonds and any other negotiable papers, excluding those mentioned under Paragraph (2) of this Article, and their allocated interests, as well as dividends and partners’ shares till the date of registration of transfer to the name of the heirs and or the date when the same is paid and delivered to them, at the rate of 3%; (2) In respect of shares and partners’ shares and their priority rights, at a rate which is 1.5 times higher than the rates stipulated in Note (1) under Articles (143) and (143 bis) of the present Act, as per relevant provisions at the date of registration of transfer to the name of the heirs; (3) In respect of royalties and other properties, as well as financial rights not stipulated in the aforementioned paragraphs, at the rate of 10% of their market value at the date of delivery or registration of transfer to the name of the heirs; 1 In view of Article (2) of the Act Partially Amending the Direct Taxes Act, approved on February 16, 2002, the provisions related to the collection of the Annual Tax on Real estates (subject to the previous text of Articles (3-9), Tax on Unoccupied Residential Immovable Properties (subject to the previous text of Articles (10-11) and Tax on Undeveloped Lands (subject to the previous text of Articles (12-16) were deleted. 2 In view of Paragraph (12) of the Single Article Amending Direct Taxes Act approved on July 22, 2015, provisions concerning the taxation of unoccupied residential units were stipulated through Article (54 bis) annexed to the present Act. 3 Refer to the footnote (1) above. 4 In view of Article (15) of the Act on the Organization and Support of the Production and Supply of Housing, approved on May 14, 2008, a 12 percent tax shall be applied to the transactional value of the undeveloped lands with residential use. 5 Refer to the footnote (1) above. </p> <pre>(4) In respect of different types of motor vehicles, whether ground, marine or aerial ones, at a rate of 2% of the price declared by the Iranian National Tax Administration at the date of registration of transfer to the name of the heirs; </pre> <p>(5) In respect of real estates and goodwill, at a rate 1.5 times higher than the rates stipulated in Article (59) of this Act, applicable to the transactional value of the real estates for tax purposes, or the market value of the goodwill at the date of registration of transfer to the name of the heirs, as the case may be; </p> <div class="mw-heading mw-heading2"><h2 id="Corporate_income_tax">Corporate income tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=10" title="Edit section: Corporate income tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A new flat rate corporation tax of 25 per cent payable on the profits of corporate commercial entities has been introduced. This rate replaces the old corporation tax of 10 per cent and progressive rates of income tax (12-54 per cent) on reserves and distributable income. Apart from the 25 per cent corporation tax and the 0.3 per cent <a href="/wiki/Iran_Chamber_of_Commerce_Industries_and_Mines" class="mw-redirect" title="Iran Chamber of Commerce Industries and Mines">Chamber of Commerce</a> tax no more taxes will be payable by the corporate entity or the shareholders.<sup id="cite_ref-austrade.gov.au_25-0" class="reference"><a href="#cite_note-austrade.gov.au-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> </p><p>The new rate of corporation tax will also apply to <a href="/wiki/Joint_venture" title="Joint venture">joint venture</a> corporate entities registered in Iran. The <a href="/wiki/Tax_incidence" title="Tax incidence">tax incidence</a> will therefore be on the corporate entity and not on the shareholder. The calculation of the tax has been simplified. </p><p>All contracting work performed by foreign contractors, whether or not the company is registered in Iran, is taxed. For contracts signed before March 21, 2003, gross taxable income is calculated as gross contract receipts less the cost of imported material. Income is then taxed at 12% of gross taxable income less contract retention. For contracts signed after March 21, 2003, taxable income is the gross contract receipts less contract expenses. Income is taxed at 25 per cent less 5 per cent taxes withheld at source. </p> <div class="mw-heading mw-heading3"><h3 id="Taxation_of_foreign_companies">Taxation of foreign companies</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=11" title="Edit section: Taxation of foreign companies"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Foreign_Direct_Investment_in_Iran" class="mw-redirect" title="Foreign Direct Investment in Iran">Foreign Direct Investment in Iran</a> and <a href="/wiki/Intellectual_property_in_Iran" title="Intellectual property in Iran">Intellectual property in Iran</a></div> <p>Taxation in Iran generates particular unease among foreign firms because they appear to be arbitrarily enforced<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> – tax bills are initially based on 'assumed earnings' calculated by the <a href="/wiki/Ministry_of_Economic_Affairs_and_Finance_(Iran)" title="Ministry of Economic Affairs and Finance (Iran)">Finance and Economy Ministry</a> according to the size of the company and the sector in which it operates. Factors such as the quality and location of a company's offices are also widely believed to affect tax assessment. </p><p>All foreign investors doing business in Iran or deriving income from sources in <a href="/wiki/Iran" title="Iran">Iran</a> are subject to <a href="/wiki/Taxation" class="mw-redirect" title="Taxation">taxation</a>. Depending on the type of activity the foreign investor is engaged in, <a rel="nofollow" class="external text" href="http://www.investiniran.ir/en/whyiran1/tax">various taxes and exemptions are applicable</a>, including <a href="/wiki/Profit_tax" class="mw-redirect" title="Profit tax">profit tax</a>, <a href="/wiki/Income_tax" title="Income tax">income tax</a>, <a href="/wiki/Property_tax" title="Property tax">property tax</a>, etc.<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> </p><p>Generally speaking, Iran has two types of laws concerning foreign companies. The first are laws that address issues concerning foreign companies directly such as the <i><a href="/wiki/Foreign_Direct_Investment_in_Iran#FIPPA" class="mw-redirect" title="Foreign Direct Investment in Iran">Foreign Investment Promotion and Protection Act</a></i> (FIPPA) and the second are general laws of which certain articles or by-laws address foreign companies, for instance the Taxation Law and the <a href="/wiki/Iranian_labor_law" title="Iranian labor law">Labor Law</a>. The Tax Act had divided the source of income earned by foreign companies either direct or through their branches in Iran into three main categories:<sup id="cite_ref-iran-export.com_28-0" class="reference"><a href="#cite_note-iran-export.com-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> </p> <ul><li>Income earned in Iran by way of contracting operations</li> <li>Income earned from Iran by way of royalties and licensing fees</li> <li>Other activities - trading operations, etc.</li></ul> <p>[Note: <i>The Amendment</i> has introduced certain changes in the tax treatment of the above activities.] </p><p>Foreign legal entities must pay taxes on all taxable income earned through investments in mainland Iran or from direct or indirect (through agents, branch offices, etc.) activities in mainland Iran, at the flat rate of 25% as mentioned in Article 47 of <i>the Amendment</i> law.<sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> </p><p>Income from <a href="/wiki/Royalties" class="mw-redirect" title="Royalties">royalty</a> and <a href="/wiki/Licensing" class="mw-redirect" title="Licensing">licensing</a> fees received from industrial and mining companies, government ministries and municipalities, and income from film-screening rights are subject to a deemed taxable coefficient on income of 20 per cent. All other income from royalties and licences from foreign companies is subject to a deemed taxable <a href="/wiki/Coefficient" title="Coefficient">coefficient</a> on income of 30 per cent. The coefficients are based on the standard corporate tax rate of 25 per cent, so that the <a href="/wiki/Effective_tax_rate" class="mw-redirect" title="Effective tax rate">effective tax rate</a> is either 5 per cent or 7.5 per cent.<sup id="cite_ref-austrade.gov.au_25-1" class="reference"><a href="#cite_note-austrade.gov.au-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> </p><p>[Note: <i>The Amendment</i> has removed the confusion surrounding 'technical assistance contracting' by including 'technical assistance' and 'transfer of technology' in contracting operations subject to tax on the basis of 12 per cent of annual fees.] </p> <div class="mw-heading mw-heading3"><h3 id="Tax_on_liaison,_representative_and_branch_Offices"><span id="Tax_on_liaison.2C_representative_and_branch_Offices"></span>Tax on liaison, representative and branch Offices</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=12" title="Edit section: Tax on liaison, representative and branch Offices"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The same corporate and profit taxes will be applied to the taxable income of branches of foreign companies (contractors, consultant engineers, et al.) </p><p>Other income earning activities of foreign branches will be subject to taxation on an actual basis, i.e. based on their income tax return as filed and supported by their statutory accounting books.<sup id="cite_ref-austrade.gov.au_25-2" class="reference"><a href="#cite_note-austrade.gov.au-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> </p><p>Expenses incurred in Iran by Iranian registered branches and representative offices of foreign companies that are not authorized by their head offices to engage in any trading activity but are only authorized to conduct marketing and market research in Iran are tax deductible upon presentation of receipts from their head office. </p> <div class="mw-heading mw-heading3"><h3 id="Tax_advantages_&_exemptions"><span id="Tax_advantages_.26_exemptions"></span>Tax advantages & exemptions</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=13" title="Edit section: Tax advantages & exemptions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Agriculture_in_Iran" title="Agriculture in Iran">Agriculture in Iran</a>, <a href="/wiki/Tourism_in_Iran" title="Tourism in Iran">Tourism in Iran</a>, <a href="/wiki/Mining_in_Iran" title="Mining in Iran">Mining in Iran</a>, <a href="/wiki/Construction_in_Iran" class="mw-redirect" title="Construction in Iran">Construction in Iran</a>, and <a href="/wiki/Bonyad" title="Bonyad">Bonyad</a></div> <p>Article 132 The income declared for producing and mining activities, which is derived by non-government legal persons in producing or mining enterprises, for whom exploitation licenses are issued, or with whom extraction and sale contracts are concluded by relevant ministries as of the date of entry into force of the present Act, as well as the income derived from services delivered by hospitals, hotels and touristy residential centers, namely, non-government legal persons, for whom exploitation licenses or permits are issued by relevant legal authorities as of the aforementioned date, shall be subject to a zero tax rate for a period of 5 years beginning from the date of exploitation or extraction or activity start up. As regards the less-developed regions, the provision shall apply to a period of 10 years.1 A) Zero-rate taxation refers to a method whereby the taxpayers in question are obliged to file returns and submit their statutory books or their accounting documents, if any, to the Iranian National Tax Administration in accordance with the arrangements and deadlines required by this Act with regards to their incomes. The Iranian National Tax Administration shall be obliged to investigate such tax returns and assess the taxable income of such taxpayers based on the supporting documents and the tax returns information and shall apply a zero tax rate to the resulting taxable income. B) As for producing or service-oriented enterprises and other centers mentioned in the present Article, if, during the period of exemption, they have more than 50 employees, the term of application of the aforementioned exemption shall increase, providing that they raise the number of employees at least for 50% annually. Consequently, there will </p><p><br /> 1 In view of Article (31) of the Law for Removing Obstacles to Competitive Production and Promoting the Country's Financial System approved on 21/04/2015, this text and its Paragraphs and Notes substituted the former text of Article (132) of the Act and its Notes. </p><p>be an increase of one further year of tax exemption for each annual increase of at least 50% of their employees. The number of employees working in such enterprises, as well as the rate of increase in the number of employees shall be determined upon the confirmation of the Ministry of Cooperatives, Labor and Social Welfare based on documents relevant to the lists of employees’ social security insurance. In case the minimum rate of increase in the number of employees is lowered down in the subsequent year for which the tax incentive prescribed in this Paragraph has been granted, then, the tax amount exempted for that particular year shall be claimed and collected. Cases of retirement, redemption or resign are not regarded as decrease. C) The term of application of the zero rate taxation for enterprises mentioned in the present Article shall increase for 2 further years, if they are located in special economic zones, and for 3 further years, if they are located in industrial towns or special economic zones of less-developed regions. D) The requirement for entitlement to any tax exemptions by real and legal persons engaged in free zones and other regions of the Country is filing tax returns within the due deadline. The legal persons’ tax returns include the balance sheet, as well as profit and loss account in accordance with samples prepared by the Iranian National Tax Administration. E) In order to promote and increase the levels of economic investments in entities subject to the present Article, in addition to the protection period for zero-rate taxation, investments in less-developed regions and other regions shall also be supported in other ways as follows: 1) For less-developed regions: In the computation of taxes relevant to the subsequent years following the zero-rate taxation period pursuant to provisions prescribed in the present Article, as long as the aggregate taxable income is twice the registered and paid-up capital, the zero rate shall still apply but beyond that level, the due taxes shall be computed and collected at the rates prescribed in Article (105) of this Act and the Notes under it. 2) For other regions: </p><p>In the computation of taxes relevant to the years following the zero- rate taxation period pursuant to provisions prescribed in the preamble of the present Article, 50% of the taxes shall still be zero rated and the remaining 50% shall be computed and collected at the rates prescribed in Article (105) of this Act and the Notes under it. This provision will persist unless the aggregate taxable income of the enterprise in question equals its registered and paid-up capital, but beyond that level, 100% of the due tax shall be computed at the rates prescribed in Article (105) of the present Act and the Notes under it. The tax incentives mentioned in Sections (1) and (2) of the present Paragraph shall also apply to the income derived from transportation activities by non-government legal persons. If such non-government legal persons have been established prior to the present amendment, they shall be entitled to the tax incentive mentioned in this Article, if they have any reinvestment. Any investments authorized by receiving legal licenses from relevant legal authorities for the establishment, development, reconstruction and renovation of the enterprises in question to create fixed assets, except for lands, shall also be subject to the rule of this Paragraph. F) The exception stipulated for lands at the end of Paragraph (E) is not applicable in cases of investment by non-government legal persons on enterprises of transportation, hospitals, hotels and touristy residential centers, but merely to the extent prescribed in legal licenses issued by relevant authorities. G) In cases of decrease in the registered or paid-up capitals of the abovementioned persons who have already taken benefits from the tax incentive granted by the present Article for increasing their capital, the tax due and the fines thereof shall be claimed and collected. H) If the investments subject to the provisions of the present Article have been made in partnership with foreign investors under the license of the Organization for Investment, Economic and Technical Assistance of Iran, then for any 5% of foreign investment partnership, there will be a </p><p>10% increase in the tax incentive prescribed by this Article, which shall not exceed 50% of the registered and paid-in capital. I) Foreign companies that produce well-known brand products in Iran by exploiting capabilities of domestic producing enterprises, shall be subject to the provisions of the present Article as of the date of conclusion of their cooperation contract with the Iranian producing enterprise all throughout the zero-rate taxation period granted to that producing enterprise, provided that they manage to export at least 20% of their products. Moreover, after the expiry of the zero-rate taxation period, such foreign companies shall still be subject to the 50% relief in the tax rate with regard to the profits derived from the sale of their products during the period stipulated in this Article. J) The zero-rate taxation and incentives provisioned in this Article shall not apply to the income of producing and mining entities established within a 120-kilometer radius from the center of Tehran Province or within 50kilometer radius from the center of Isfahan and within a 30-kilometers radius from the administrative centers of provinces and cities with a population exceeding 300,000, according to the latest population and housing census. However, producing enterprises involved in the area of information technology, upon the confirmation of relevant ministries and the VicePresidency for Science and Technology shall be entitled to the privileges provided by this Article. Moreover, producing and mining enterprises established in all special economic zones and industrial townships, except for special economic zones and industrial townships established within the 120-kilometer radius from the center of Tehran Province shall be zero-rated and shall be entitled to the tax incentives provided by this Article. As regards the special economic zones and industrial townships or producing enterprises located within the territory of two or more provinces or cities, the criterion for making decision on the territory to which such zones or townships belong shall be stipulated in a bylaw to be approved by the Council of Ministers, within three months from the approval of the present Act, upon the joint proposal of the Ministry of Industry, Mine and </p><p>Trade, the Ministry of Economic Affairs and Finance, the State Organization of Management and Planning and the Department of Environment of the Islamic Republic of Iran. K) The list of less-developed regions, including the names of provinces, townships, counties and rural districts, shall be prepared, within the first three months of the 5-year term of each development plan by the State Organization of Management and Planning in collaboration with the Ministry of Economic Affairs and Finance and will be approved by the Council of Ministers to be applicable until a new list is approved. The date of activity start up, as verified by relevant competent authorities, will be the basis for granting tax incentives for less-developed regions. L) All enterprises for internal and international tourism that have, prior to the entry into force of the present Article, received their exploitation licenses from relevant legal authorities shall be exempt from the payment of 50% of the tax on their declared income up to 6 years after the date of entry into force of this Article. This provision, however, does not apply to incomes derived from sending tourists abroad. M) One hundred percent (100%) of the income declared by tourism and pilgrimage travel agents that have received their licenses from relevant authorities shall be zero rated, provided that such income has been derived from foreign tourists or from sending pilgrims to Saudi Arabia, Iraq or Syria. N) Zero-rate treatment as provisioned by the present Law shall only apply to the income declared by taxpayers and does not apply to hidden incomes. This exclusion shall be applicable in regard with all cases of zerorate taxation provisioned in the present Act or in any other relevant laws. O) Study and research costs of legal persons from the private and cooperative sectors engaged in producing and industrial enterprises, holding exploitation licenses from relevant ministries shall be exempt from the payment of a maximum of 10% of such persons’ declared tax in the year of accrual, provided that such study and research activities have been carried out through contracts concluded with universities or other research and higher education centers holding finalized licenses from the Ministries </p><p>of “Science, Research and Technology” or “Health and Medical Education”, within the framework of the State Comprehensive Scientific Map. The latter mentioned contracts shall be eligible for the concerned purpose, only if research councils of the universities or research centers involved have already approved the annual progress reports of the contracts. Moreover, for the entitlement to the exemption, the income declared by such enterprises for producing and industrial activities shall not be less than IRR 5,000,000,000. The study and research costs, which are taken into account as the tax paid by such persons, shall not be accepted as allowable expenses for tax purposes. The administrative bylaw of this Paragraph will be approved by the Ministers of “Economic Affairs and Finance”, “Industry, Mine and Trade”, “Science, Research and Technology” and “Health and Medical Education” upon the proposal of the Iranian National Tax Administration. Note (1) All tax exemptions and zero-rate privileges provisioned by existing laws, other than laws and regulations mentioned in the present Article shall [also] be applicable as of the beginning of the year 1395 (i.e. as of March 20, 2016). Note (2) The administrative bylaw of the present Article and the paragraphs under it, will be prepared, within 6 months of the date of entry into force of this Act, by the Ministries of “Economic Affairs and Finance” and “Industry, Mine and Trade” in collaboration with the Iranian National Tax Administration to be approved by the Council of Ministers. </p> <div class="mw-heading mw-heading3"><h3 id="Foreign_Investment_Promotion_and_Protection_Act_(FIPPA)"><span id="Foreign_Investment_Promotion_and_Protection_Act_.28FIPPA.29"></span>Foreign Investment Promotion and Protection Act (FIPPA)</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=14" title="Edit section: Foreign Investment Promotion and Protection Act (FIPPA)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Foreign_Direct_Investment_in_Iran#Laws_concerning_foreign_companies" class="mw-redirect" title="Foreign Direct Investment in Iran">Foreign companies & Foreign direct investment in Iran</a></div> <table class="wikitable"> <caption><b>Tax holidays through enactment of <a href="/wiki/Foreign_Direct_Investment_in_Iran#FIPPA" class="mw-redirect" title="Foreign Direct Investment in Iran">FIPPA</a></b><sup id="cite_ref-UHD1_19-1" class="reference"><a href="#cite_note-UHD1-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> </caption> <tbody><tr> <th>Activity </th> <th>Level of Exemption </th> <th>Duration of Exemption </th></tr> <tr> <td><a href="/wiki/Agriculture_in_Iran" title="Agriculture in Iran">Agriculture</a> </td> <td>100% </td> <td>No Time Limit </td></tr> <tr> <td><a href="/wiki/Industry_of_Iran" title="Industry of Iran">Industry</a> and <a href="/wiki/Mining_in_Iran" title="Mining in Iran">Mining</a> </td> <td>100% </td> <td>5 Years </td></tr> <tr> <td>Industry and Mining in Less-Developed Areas </td> <td>100% </td> <td>10 Years </td></tr> <tr> <td><a href="/wiki/Tourism_in_Iran" title="Tourism in Iran">Tourism</a> </td> <td>50% </td> <td>No Time Limit </td></tr> <tr> <td>Exports </td> <td>100% </td> <td>No Time Limit </td></tr></tbody></table> <p>Location requirement for tax-exemption: </p> <ol><li>If investment located out of a 120-kilometer radius from the center of <a href="/wiki/Tehran" title="Tehran">Tehran</a>,</li> <li>If investment located out of a 50-kilometer radius from the center of <a href="/wiki/Isfahan" title="Isfahan">Isfahan</a>,</li> <li>If investment located out of a 30-kilometers radius from the centers of provinces (except for the Industrial Estates within this radius)</li></ol> <div class="mw-heading mw-heading3"><h3 id="Tax_exemption_–_major_changes"><span id="Tax_exemption_.E2.80.93_major_changes"></span>Tax exemption – major changes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=15" title="Edit section: Tax exemption – major changes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The exemptions on exports of manufactured and <a href="/wiki/Agricultural" class="mw-redirect" title="Agricultural">agricultural</a> goods remain in force, but an ambiguity has occurred in the amendment regarding exemptions extended to the public sector (Iranian Government owned entities). Government owned enterprises and their shares in the private sector entities were excluded from all exemptions granted under the Tax Act.<sup id="cite_ref-OIETAI_30-0" class="reference"><a href="#cite_note-OIETAI-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> </p><p>This exclusion has been removed from the relevant texts in the amendment. Until clarification is provided, it is not certain whether or not the government minority shares in the private sector <a href="/wiki/Manufacturing" title="Manufacturing">manufacturing</a>, <a href="/wiki/Mining" title="Mining">mining</a> and exports activities would enjoy the exemptions granted.<sup id="cite_ref-OIETAI_30-1" class="reference"><a href="#cite_note-OIETAI-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> </p><p>The 50 per cent tax exemption previously granted to <a href="/wiki/Tourism" title="Tourism">tourism</a> enterprises has been extended to include five-star <a href="/wiki/Hotels" class="mw-redirect" title="Hotels">hotels</a>.<sup id="cite_ref-OIETAI_30-2" class="reference"><a href="#cite_note-OIETAI-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> Since 2014, <a href="/wiki/Foreign_direct_investment_in_Iran" title="Foreign direct investment in Iran">foreign companies who set up business in Iran</a> will receive corporate tax breaks of up to 50%, if they export at least 30% of their products.<sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Losses">Losses</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=16" title="Edit section: Losses"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Losses sustained by all taxpayers engaged in trading and other activities, who are required to keep proper books of account, provided they are accepted by the tax authorities; will be carried forward and written off against future profits for a period of three years.<sup id="cite_ref-austrade.gov.au_25-3" class="reference"><a href="#cite_note-austrade.gov.au-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Double_taxation">Double taxation</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=17" title="Edit section: Double taxation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>List of countries that have a <a href="/wiki/Double-taxation" class="mw-redirect" title="Double-taxation">double-taxation</a> avoidance agreement with Iran (as of 2014):<sup id="cite_ref-investiniran.ir_7-1" class="reference"><a href="#cite_note-investiniran.ir-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup><br /> </p> <pre>Algeria, Austria, Azerbaijan, Bahrain, Belarus, Bulgaria, China, Croatia, France, Georgia, Germany, Indonesia, India, Jordan, Kazakhstan, Kuwait, Kyrgyzstan, Lebanon, Malaysia, Norway, Oman, Pakistan, Poland, Qatar, Romania, Russia, Serbia, South Africa, South Korea, Spain, Sri Lanka, Sudan, Switzerland, Syria, Tajikistan, Tunisia, Turkey, Turkmenistan, Ukraine, Uzbekistan, Venezuela. Vietnam </pre> <div class="mw-heading mw-heading2"><h2 id="Appeals_procedure">Appeals procedure</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=18" title="Edit section: Appeals procedure"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Iran_Chamber_of_Commerce_Industries_and_Mines" class="mw-redirect" title="Iran Chamber of Commerce Industries and Mines">Iran Chamber of Commerce Industries and Mines</a></div> <p>It is noteworthy to point out that <i>the Amendment</i> has removed the second stage of appeal process. Appeals to the High Council of Taxation could only be made on questions of non-compliance with the provisions of the Tax Act rather than questions of fact. </p> <div class="mw-heading mw-heading3"><h3 id="Accounting_standards">Accounting standards</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=19" title="Edit section: Accounting standards"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/List_of_Major_Iranian_Companies" class="mw-redirect" title="List of Major Iranian Companies">List of Major Iranian Companies</a>, <a href="/wiki/Tehran_Stock_Exchange#Outlook" title="Tehran Stock Exchange">Tehran Stock Exchange § Outlook</a>, and <a href="/wiki/Generally_accepted_accounting_principles" class="mw-redirect" title="Generally accepted accounting principles">GAAP</a></div> <p><i>The Amendment</i> has for the first time after 1979 reintroduced the concept of the <a href="/wiki/Tax_audit" class="mw-redirect" title="Tax audit">tax audit</a> to be undertaken by 'official accountants' and their designated firms. The taxpayer or the tax administration can choose to appoint an official accountant or a designated firm of official accountants to examine his records and report to the tax authorities. </p><p>The accounting profession is not particularly organized in Iran. However, the influence of the foreign accounting practices implies an evolution and a relation between the Iranian accountants training and the American one. Thus, an increasing number of accountants and Iranian auditors receives an American training and apply it in Iran. This will contribute to strengthen the harmonization of Iranian <a href="/wiki/Book-keeping" class="mw-redirect" title="Book-keeping">book-keeping</a> systems with <a href="/wiki/Generally_accepted_accounting_principles" class="mw-redirect" title="Generally accepted accounting principles">international standards</a>. <a href="/wiki/Banking_in_Iran" class="mw-redirect" title="Banking in Iran">Iranian banks</a> use <a href="/wiki/Banking_in_Iran#Rates" class="mw-redirect" title="Banking in Iran">interest-based</a> transactions and retain the <a class="mw-selflink-fragment" href="#Accounting_standards">accounting standards</a> of conventional banking.<sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> Following <a href="/wiki/Sanctions_against_Iran" class="mw-redirect" title="Sanctions against Iran">international sanctions</a>, <a href="/wiki/KPMG" title="KPMG">KPMG</a>, <a href="/wiki/PriceWaterhouseCoopers" class="mw-redirect" title="PriceWaterhouseCoopers">PriceWaterhouseCoopers</a>, <a href="/wiki/RSM_International" title="RSM International">RSM</a>, <a href="/wiki/Crowe_Horwath" class="mw-redirect" title="Crowe Horwath">Crowe Horwath</a> and <a href="/wiki/Grant_Thornton" title="Grant Thornton">Grant Thornton</a> have suspended their activities in Iran in recent years.<sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> The main professionals and representative organization in Iran is the <a href="/wiki/Iranian_Institute_of_Certified_Accountants" title="Iranian Institute of Certified Accountants">Iranian Institute of Certified Accountants</a>. </p><p>Starting in FY 2017, all Iranian companies are required to prepare their financial statements based on <a href="/wiki/International_Financial_Reporting_Standards" title="International Financial Reporting Standards">International Financial Reporting Standards</a> (IFRS).<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Indirect_taxes">Indirect taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=20" title="Edit section: Indirect taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Value_added_tax_(VAT)"><span id="Value_added_tax_.28VAT.29"></span>Value added tax (VAT)</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=21" title="Edit section: Value added tax (VAT)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Iranian_Economic_Reform_Plan" class="mw-redirect" title="Iranian Economic Reform Plan">Iranian Economic Reform Plan</a></div> <p>in 2008, <a href="/wiki/Sales_tax" title="Sales tax">sales tax</a> rate in Iran was 3%.but changed to 9% from 2011 <sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> <i>Value Added Tax Act (VATA)</i> was put into effect since mid-year 1387 (2008).<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (August 2021)">citation needed</span></a></i>]</sup> Its implementation was suspended following 10 days of widespread demonstrations across Iran in October 2008.<sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup> This Act has substituted all previous laws and regulations dealing with indirect taxes (including sales tax). According to the VATA, supply of commodities and services, as well as their imports and exports, shall be subject to the provisions of this Law. </p><p>According to article 16 of this Act, the VAT rate is 9%, but the VAT rates of certain goods such as "cigarettes and tobacco products" and "gasoline and jet fuel" are respectively 12 and 20%. In addition to the VAT rates just mentioned, article 38 of VATA levies the following duties on goods and services which are subject to this Act:<sup id="cite_ref-irantradelaw.com_17-3" class="reference"><a href="#cite_note-irantradelaw.com-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> </p> <table class="wikitable"> <tbody><tr> <th>Item </th> <th>Additional duties (2009)<sup id="cite_ref-irantradelaw.com_17-4" class="reference"><a href="#cite_note-irantradelaw.com-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> </th></tr> <tr> <td>all types of cigarettes and tobacco products </td> <td>15 to 35% </td></tr> <tr> <td>all types of petrol (gasoline) and jet fuel </td> <td>20% </td></tr> <tr> <td>kerosene and gas oil </td> <td>20% </td></tr> <tr> <td>on fuel oil </td> <td>20% </td></tr> <tr> <td>all other goods and services </td> <td>9% </td></tr></tbody></table> <p>The <a href="/wiki/Economy_of_Iran#National_planning" title="Economy of Iran">fifth development plan</a> stipulates that VAT is to be increased by 1% each year, in order that it reaches 8% by the end of the plan (by 2015). As of 2010, VAT for goods and services (except oil and tobacco products) was 3%.<sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="VAT_tax_exemption">VAT tax exemption</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=22" title="Edit section: VAT tax exemption"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>VAT will not apply to <a href="/wiki/Foreign_Direct_Investment_in_Iran#Free_trade_zones_and_special_economic_zones" class="mw-redirect" title="Foreign Direct Investment in Iran">free trade zones in Iran</a>. However, goods and services entering Iran's customs territory will be subject to payment of VAT according to the law.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (August 2021)">citation needed</span></a></i>]</sup> Articles 12 and 13 stipulate that supply and importation of some commodities and services including the following shall be exempt from the VATA: </p> <ul><li>a) Unprocessed agricultural products;</li> <li>b) Livestock and live poultry, aquatic products, honey bees and silkworms;</li> <li>c) All types of fertilizers, pesticides, seeds and saplings;</li> <li>d) Bakery flour, bread, meat, sugar, rice, cereals and soya, milk, cheese, shortening and baby formula;</li> <li>e) Books, press, notebooks and all types of printing papers, writing pads and papers and press papers;</li> <li>f) Passenger goods for personal use, as exempted under the Export-Import Regulations ;</li> <li>g) Immovable property;</li> <li>h) All types of medicine, medical consumables, medical services (human, animal or plant) as well as rehabilitation and other supportive services;</li> <li>i) Services subject to payment of salary taxes envisaged in the <a rel="nofollow" class="external text" href="https://web.archive.org/web/20080612104208/http://mefa.gov.ir/laws/dbeindex.asp?dn=1">Direct Taxation Law</a>;</li> <li>j) Banking and credit services rendered by banks, credit institutes and cooperatives, authorized interest-free loan funds and cooperative funds;</li> <li>k) Public transportation services and urban and inter-city roads, railway, air and sea passenger transport services;</li> <li>l) Hand woven carpets;</li> <li>m) All types of research and training services, as stipulated in a By-Law to be approved by the Council of Ministers;</li> <li>n) Animal and poultry feed;</li> <li>o) Export of goods and services from official exit points. Any tax paid on account of such exports shall be reimbursed (as regards commodities) upon submitting a certification of the customs certifying the export of goods. <a href="/wiki/Value_Added_Tax" class="mw-redirect" title="Value Added Tax">Value Added Tax</a> (VAT) does not apply to <a href="/wiki/Foreign_Direct_Investment_in_Iran#Free_trade_zones_and_special_economic_zones" class="mw-redirect" title="Foreign Direct Investment in Iran">free trade zones (FTZ) in Iran</a>. However, goods and services entering Iran's customs territory from FTZs will be subject to payment of VAT according to the law.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (August 2021)">citation needed</span></a></i>]</sup></li></ul> <div class="mw-heading mw-heading3"><h3 id="Municipal_tax">Municipal tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=23" title="Edit section: Municipal tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>This tax only applies to companies, which are subject to a municipal tax at the rate of three per cent of their taxable income (2006). </p> <div class="mw-heading mw-heading3"><h3 id="E-commerce">E-commerce</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=24" title="Edit section: E-commerce"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Communications_in_Iran#Electronic_commerce" title="Communications in Iran">E-commerce in Iran</a></div> <p>Neither the Electronic Commerce Law of 2004 nor any other Iranian legislation deals specifically with taxation arising from e-commerce.<sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Customs">Customs</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=25" title="Edit section: Customs"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Iran_Chamber_of_Commerce,_Industries,_Mines_%26_Agriculture" title="Iran Chamber of Commerce, Industries, Mines & Agriculture">Iran Chamber of Commerce, Industries, Mines & Agriculture</a>; <a href="/wiki/Iranian_rial#Value" title="Iranian rial">Value of the Iranian currency</a>; <a href="/wiki/Transport_in_Iran#Transit_statistics" title="Transport in Iran">Transit statistics in Iran</a>; and <a href="/wiki/Economy_of_Iran#International_trade" title="Economy of Iran">Foreign trade and economic relations of Iran</a></div> <p>As of 2006, imports to Iran valued at more than IR500,000 ($50,000) must undergo pre-shipment quantity and quality inspection in their country of origin by an internationally recognised inspection organisation (such as <a href="/wiki/SGS_S.A." title="SGS S.A.">SGS S.A.</a>). Goods exported to Iran must be subject to invoices authenticated by the <a href="/wiki/List_of_diplomatic_missions_of_Iran" title="List of diplomatic missions of Iran">Iranian Embassy</a> and by a nominated Chamber of Commerce operating in the supplier's country.<sup id="cite_ref-Austrade_39-0" class="reference"><a href="#cite_note-Austrade-39"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Tariff_rates">Tariff rates</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=26" title="Edit section: Tariff rates"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Iran_and_the_World_Trade_Organization" title="Iran and the World Trade Organization">Iran and the World Trade Organization</a> and <a href="/wiki/Industry_of_Iran" title="Industry of Iran">Industry of Iran</a></div> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Trade_balance_Iran.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/1/16/Trade_balance_Iran.png/220px-Trade_balance_Iran.png" decoding="async" width="220" height="104" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/16/Trade_balance_Iran.png/330px-Trade_balance_Iran.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/16/Trade_balance_Iran.png/440px-Trade_balance_Iran.png 2x" data-file-width="740" data-file-height="350" /></a><figcaption>Iran's <a href="/wiki/Trade_balance" class="mw-redirect" title="Trade balance">trade balance</a> (2000-2007). For the first time, the value of Iran's non-oil exports is expected to reach the value of imports by 2012.<sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup></figcaption></figure> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:En_explore_tree_map_hs_import_irn_all_show_2012.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/2/22/En_explore_tree_map_hs_import_irn_all_show_2012.png/220px-En_explore_tree_map_hs_import_irn_all_show_2012.png" decoding="async" width="220" height="186" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/22/En_explore_tree_map_hs_import_irn_all_show_2012.png/330px-En_explore_tree_map_hs_import_irn_all_show_2012.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/22/En_explore_tree_map_hs_import_irn_all_show_2012.png/440px-En_explore_tree_map_hs_import_irn_all_show_2012.png 2x" data-file-width="600" data-file-height="506" /></a><figcaption>Iran import tree map (2012)</figcaption></figure> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:IRANbalanceofpayment.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/3/30/IRANbalanceofpayment.jpg/220px-IRANbalanceofpayment.jpg" decoding="async" width="220" height="165" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/30/IRANbalanceofpayment.jpg/330px-IRANbalanceofpayment.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/30/IRANbalanceofpayment.jpg/440px-IRANbalanceofpayment.jpg 2x" data-file-width="1500" data-file-height="1125" /></a><figcaption>Iran's <a href="/wiki/Balance_of_payment" class="mw-redirect" title="Balance of payment">balance of payment</a> (2003-2007). Its <a href="/wiki/Capital_account" title="Capital account">capital account</a> (both long and short term) has been decreasing during that same period.<sup id="cite_ref-41" class="reference"><a href="#cite_note-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup></figcaption></figure> <p>As of 2015, there are a variety of items which are exempt from taxes being imported into Iran, such as:<sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> </p> <ul><li>unprocessed agricultural products</li> <li>flour, bread, sugar, rice, milk, cheese</li> <li>machinery</li> <li>livestock and animals</li> <li>feedstock and pesticides.</li></ul> <table class="wikitable"> <caption>Indicative listing of import <a href="/wiki/Tariff" title="Tariff">tariff</a> rates in 2006<sup id="cite_ref-Austrade_39-1" class="reference"><a href="#cite_note-Austrade-39"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup> </caption> <tbody><tr> <th>Item </th> <th>Tariff rate </th></tr> <tr> <td>chemical products </td> <td>10% </td></tr> <tr> <td>ordinary metals </td> <td>10% </td></tr> <tr> <td>measurement instruments </td> <td>10% </td></tr> <tr> <td>medical equipment </td> <td>10% </td></tr> <tr> <td>food industry </td> <td>15% </td></tr> <tr> <td>mining raw production </td> <td>15% </td></tr> <tr> <td>leather industry </td> <td>15% </td></tr> <tr> <td>paper and wood fabrics </td> <td>15% </td></tr> <tr> <td>mechanical machinery </td> <td>15% </td></tr> <tr> <td>agricultural raw production </td> <td>25% </td></tr> <tr> <td>electric machinery </td> <td>25% </td></tr> <tr> <td>automotive vehicles </td> <td>100% </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Protectionism_and_dumping">Protectionism and dumping</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=27" title="Edit section: Protectionism and dumping"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Resistive_economy#Iran" class="mw-redirect" title="Resistive economy">Resistive economy § Iran</a>, and <a href="/wiki/Import_substitution_industrialization" title="Import substitution industrialization">Import substitution industrialization</a></div> <p>As much as 70% of Iran's imports <a href="/wiki/Resistive_economy#Iran" class="mw-redirect" title="Resistive economy">could be substituted by domestically produced products</a>. Iran has passed a law that bans the import of foreign goods and services when similar products or capacities already exist in Iran.<sup id="cite_ref-43" class="reference"><a href="#cite_note-43"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-44" class="reference"><a href="#cite_note-44"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-45" class="reference"><a href="#cite_note-45"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup> The government says that 200 thousand new jobs are created with every one billion dollar reduction in imports.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (August 2021)">citation needed</span></a></i>]</sup> Reported issues are increasing the quality of <a href="/wiki/Industry_of_Iran" title="Industry of Iran">domestic products</a>, more <a href="/wiki/Science_in_Iran#private_sector" class="mw-redirect" title="Science in Iran">research and development</a> needed, adaptation by domestic suppliers to the Iranian consumer tastes and <a href="/wiki/Marketing" title="Marketing">marketing</a>.<sup id="cite_ref-46" class="reference"><a href="#cite_note-46"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> As part of the <a href="/wiki/Resistive_economy" class="mw-redirect" title="Resistive economy">resistive economy</a>, the <a href="/wiki/Supreme_Leader_of_Iran" title="Supreme Leader of Iran">Supreme Leader of Iran</a> has urged Iranians to consume more domestic products over imported ones.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (August 2021)">citation needed</span></a></i>]</sup> </p><p>In 2019, Iranian media reported that foreign firms were <a href="/wiki/Dumping_(pricing_policy)" title="Dumping (pricing policy)">dumping</a> their medicines in order to hinder the development of competing <a href="/wiki/Healthcare_in_Iran#Pharmaceuticals" title="Healthcare in Iran">domestic pharmaceutical firms</a>.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (August 2021)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading3"><h3 id="Modernization">Modernization</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=28" title="Edit section: Modernization"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Iranian_Economic_Reform_Plan" class="mw-redirect" title="Iranian Economic Reform Plan">Iranian Economic Reform Plan</a></div> <p>In an effort to streamline and harmonize the customs procedure with other governmental and private partners, the <a href="/wiki/Government_of_Iran" title="Government of Iran">Government of Iran</a> has selected <a href="/wiki/ASYCUDA" class="mw-redirect" title="ASYCUDA">ASYCUDA</a>WORLD as a tool for its customs administration in order to move toward <a href="/wiki/E-commerce" title="E-commerce">e-commerce</a> and <a href="/w/index.php?title=E-customs&action=edit&redlink=1" class="new" title="E-customs (page does not exist)">e-customs</a>. This project is a technical cooperation project between <a rel="nofollow" class="external text" href="https://web.archive.org/web/20090828114259/http://www.irica.gov.ir/EIndex.aspx">the Islamic Republic of Iran Customs Administration</a> (IRICA), <a href="/wiki/United_Nations_Conference_on_Trade_and_Development" class="mw-redirect" title="United Nations Conference on Trade and Development">United Nations Conference on Trade and Development</a> and <a href="/wiki/UNDP" class="mw-redirect" title="UNDP">UNDP</a>.<sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> As of March 21, 2010, all imported goods must have <a href="/wiki/Barcode" title="Barcode">barcode</a> stickers <i><a href="/wiki/Irancode" title="Irancode">Irancode</a></i> that meet the national and international standards.<sup id="cite_ref-48" class="reference"><a href="#cite_note-48"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Free_trade_zones_and_re-export">Free trade zones and re-export</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=29" title="Edit section: Free trade zones and re-export"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Foreign_Direct_Investment_in_Iran#Free_Trade_Zones_and_Special_Economic_Zones" class="mw-redirect" title="Foreign Direct Investment in Iran">Foreign Trade Zones & Special Economic Zones in Iran</a></div> <p><a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">Value added tax</a> (VAT) will not apply to <a href="/wiki/Foreign_Direct_Investment_in_Iran#Free_trade_zones_and_special_economic_zones" class="mw-redirect" title="Foreign Direct Investment in Iran">free trade zones in Iran</a>. However, goods and services entering Iran's customs territory will be subject to payment of VAT according to the law.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (August 2021)">citation needed</span></a></i>]</sup> In accordance with Article 12 of the <a rel="nofollow" class="external text" href="https://web.archive.org/web/20070609105936/http://www.irtp.com/data.asp?address=laws%2FExport%20Import%20Law%201380&title=The%20law%20of%20Import%20and%20Export">Export-Import Regulations Act</a><sup><a href="/wiki/Template:Usurped/doc" title="Template:Usurped/doc">[usurped]</a></sup>, the pre-exportation entry (temporary importation) of materials and goods to be used in producing, finishing, processing and packaging of exported goods are exempted from all import duties.<sup id="cite_ref-irantradelaw.com_17-5" class="reference"><a href="#cite_note-irantradelaw.com-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Smuggling">Smuggling</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=30" title="Edit section: Smuggling"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/IRGC#Controversy" class="mw-redirect" title="IRGC">IRGC's contraband activities</a>, <a href="/wiki/2007_Gasoline_Rationing_Plan_in_Iran#Fuel_smuggling" class="mw-redirect" title="2007 Gasoline Rationing Plan in Iran">Fuel smuggling in Iran</a>, <a href="/wiki/Health_care_in_Iran#Illegal_drugs" class="mw-redirect" title="Health care in Iran">Drug smuggling in Iran</a>, and <a href="/wiki/Crime_in_Iran" title="Crime in Iran">Crime in Iran</a></div> <p>One third of the <a href="/wiki/Iran_and_International_Trade" class="mw-redirect" title="Iran and International Trade">imported goods in Iran</a> are delivered through the <a href="/wiki/Black_market" title="Black market">black market</a>, <a href="/wiki/Underground_economy" class="mw-redirect" title="Underground economy">underground economy</a>, and illegal <a href="/wiki/Jetties" class="mw-redirect" title="Jetties">jetties</a>.<sup id="cite_ref-rand.org_49-0" class="reference"><a href="#cite_note-rand.org-49"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup> Iran is modernizing the customs to prevent the smuggling of <a href="/wiki/Contraband" title="Contraband">contraband</a> <i>in</i> and <i>out</i> of the country worth $12 billion annually.<sup id="cite_ref-iran-daily.com_50-0" class="reference"><a href="#cite_note-iran-daily.com-50"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> Other estimates put the value of smuggled goods <i>into</i> Iran alone at $5.5 billion-$6 billion annually. In 2010, <a href="/wiki/Military_of_Iran" class="mw-redirect" title="Military of Iran">Police in Iran</a> estimated about $16 billion worth of goods is smuggled into Iran each year. $12 billion worth of goods are illegal to have or own in Iran, with the remaining $4 billion being legal goods that are legal to own in Iran.<sup id="cite_ref-havocscope.com_51-0" class="reference"><a href="#cite_note-havocscope.com-51"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup> In 2013, smugglers imported $17 billion of goods. Nearly $3 billion of goods were also imported, using tariff exemptions, while the total import reached $50 billion in value.<sup id="cite_ref-financialtribunedaily.com_52-0" class="reference"><a href="#cite_note-financialtribunedaily.com-52"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup> Less than 1% of smuggled goods are intercepted by the authorities.<sup id="cite_ref-mehrnews.com_53-0" class="reference"><a href="#cite_note-mehrnews.com-53"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup> </p><p>Largest black markets in Iran are those of:<sup id="cite_ref-havocscope.com_51-1" class="reference"><a href="#cite_note-havocscope.com-51"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-54" class="reference"><a href="#cite_note-54"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-55" class="reference"><a href="#cite_note-55"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup> </p> <ul><li><a href="/wiki/Health_in_Iran#Illegal_drugs" title="Health in Iran">Drug smuggling</a> ($8.5 billion),</li> <li><a href="/wiki/2007_Gasoline_Rationing_Plan_in_Iran#Fuel_smuggling" class="mw-redirect" title="2007 Gasoline Rationing Plan in Iran">Petroleum smuggling</a> (over $3 billion); 20 million liters of fuel per day as of 2014,<sup id="cite_ref-financialtribunedaily.com_52-1" class="reference"><a href="#cite_note-financialtribunedaily.com-52"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup></li> <li><a href="/wiki/Healthcare_in_Iran#Alcohol_consumption" title="Healthcare in Iran">Alcohol smuggling</a> ($912.5 million),</li> <li><a href="/wiki/Health_in_Iran#Smoking" title="Health in Iran">Cigarette smuggling</a> ($2 billion),</li> <li><a href="/wiki/Prostitution_in_Iran" title="Prostitution in Iran">Prostitution</a>,</li> <li><a href="/wiki/Arms_trafficking" title="Arms trafficking">Arms trafficking</a>,</li> <li><a href="/wiki/Corruption_in_Iran" title="Corruption in Iran">Corruption</a>,</li> <li><a href="/wiki/Iran%E2%80%93United_States_copyright_relations" title="Iran–United States copyright relations">Unlicensed imported films and software packages</a>,</li> <li><a href="/wiki/Central_Bank_of_Iran" title="Central Bank of Iran">Cash</a> ($1 billion).<sup id="cite_ref-56" class="reference"><a href="#cite_note-56"><span class="cite-bracket">[</span>56<span class="cite-bracket">]</span></a></sup></li></ul> <p>One <a href="/wiki/Islamic_Consultative_Assembly" title="Islamic Consultative Assembly">Majlis</a> member recently stated that <a href="/wiki/IRGC#Controversy" class="mw-redirect" title="IRGC">IRGC black-market activities</a> alone might account for $12 billion per year.<sup id="cite_ref-rand.org_49-1" class="reference"><a href="#cite_note-rand.org-49"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup> Iranian commander Mohammadreza Yazdi has stated that all IRGC economic activities are legitimate.<sup id="cite_ref-57" class="reference"><a href="#cite_note-57"><span class="cite-bracket">[</span>57<span class="cite-bracket">]</span></a></sup> Besides the IRGC, rogue elements within the <a href="/wiki/Government_of_Iran" title="Government of Iran">Government of Iran</a>, <a href="/wiki/Bonyad" title="Bonyad">Bonyads</a> and the <a href="/wiki/Bazaar" title="Bazaar">Bazaar</a> are allegedly involved in the smuggling activity.<sup id="cite_ref-Bazaar_58-0" class="reference"><a href="#cite_note-Bazaar-58"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Dubai" title="Dubai">Dubai</a> and <a href="/wiki/Khasab" title="Khasab">Khasab</a> in the Persian Gulf are important foreign centers of smuggling into Iran.<sup id="cite_ref-Bazaar_58-1" class="reference"><a href="#cite_note-Bazaar-58"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-59" class="reference"><a href="#cite_note-59"><span class="cite-bracket">[</span>59<span class="cite-bracket">]</span></a></sup> These imports enter Iran through <a href="/wiki/Transport_in_Iran#Ports_and_harbors" title="Transport in Iran">major ports</a> such as <a href="/wiki/Bandar-e_Abbas" class="mw-redirect" title="Bandar-e Abbas">Bandar-e Abbas</a> or <a href="/wiki/Foreign_Direct_Investment_in_Iran#Free_trade_zones_and_special_economic_zones" class="mw-redirect" title="Foreign Direct Investment in Iran">free trade zones</a> such as the <a href="/wiki/Kish_Island" title="Kish Island">islands of Kish</a> and <a href="/wiki/Qeshm" class="mw-redirect" title="Qeshm">Qeshm</a>.<sup id="cite_ref-Bazaar_58-2" class="reference"><a href="#cite_note-Bazaar-58"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup> A total of 750,000 unlicensed small shops serve as conduit for the distribution of those goods throughout Iran.<sup id="cite_ref-mehrnews.com_53-1" class="reference"><a href="#cite_note-mehrnews.com-53"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup> </p><p>Excessive <a href="/wiki/Import_tariffs" class="mw-redirect" title="Import tariffs">import tariffs</a> (for items such as <a href="/wiki/Clothing" title="Clothing">clothing</a> for example) also contributes to smuggling in Iran.<sup id="cite_ref-Bazaar_58-3" class="reference"><a href="#cite_note-Bazaar-58"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Damage_to_the_economy">Damage to the economy</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=31" title="Edit section: Damage to the economy"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Economy_of_Iran" title="Economy of Iran">Economy of Iran</a></div> <p>Up to 80% of the goods enter the country through unregistered ports and jetties in the <a href="/wiki/Persian_Gulf" title="Persian Gulf">Persian Gulf</a>, thus undermining the <a href="/wiki/Industry_of_Iran" title="Industry of Iran">domestic industries</a> in <a href="/wiki/Energy_of_Iran" class="mw-redirect" title="Energy of Iran">energy</a>, <a href="/wiki/Agriculture_in_Iran#Agriculture_in_Iran's_economy" title="Agriculture in Iran">agriculture</a>, garment, textile, electronics, home appliances (which account for 13% of all the goods smuggled into Iran/or one third of all home appliances in Iran).<sup id="cite_ref-60" class="reference"><a href="#cite_note-60"><span class="cite-bracket">[</span>60<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-nitc.co.ir_61-0" class="reference"><a href="#cite_note-nitc.co.ir-61"><span class="cite-bracket">[</span>61<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-62" class="reference"><a href="#cite_note-62"><span class="cite-bracket">[</span>62<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-63" class="reference"><a href="#cite_note-63"><span class="cite-bracket">[</span>63<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-64" class="reference"><a href="#cite_note-64"><span class="cite-bracket">[</span>64<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-65" class="reference"><a href="#cite_note-65"><span class="cite-bracket">[</span>65<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-66" class="reference"><a href="#cite_note-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> As of 2014, 75% of the <a href="/wiki/Communications_in_Iran#Mobile_phone" title="Communications in Iran">cell phones in the market</a> were smuggled into the country.<sup id="cite_ref-67" class="reference"><a href="#cite_note-67"><span class="cite-bracket">[</span>67<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Effect_on_employment">Effect on employment</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=32" title="Edit section: Effect on employment"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Economy_of_Iran#Labor_force" title="Economy of Iran">Labor force in Iran</a></div> <p>As per 2010 Iranian customs report $14.43 billion worth of goods were smuggled in and out of Iran out of which $13.25 billion was the value of goods smuggled into Iran leading to loss of some 600,000 jobs.<sup id="cite_ref-68" class="reference"><a href="#cite_note-68"><span class="cite-bracket">[</span>68<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=33" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Iranian_labor_law" title="Iranian labor law">Iranian labor law</a></li> <li><a href="/wiki/List_of_major_economic_laws_in_Iran" class="mw-redirect" title="List of major economic laws in Iran">List of major economic laws in Iran</a></li> <li><a href="/wiki/Economy_of_Iran" title="Economy of Iran">Economy of Iran</a></li> <li><a href="/wiki/International_rankings_of_Iran#Economy" title="International rankings of Iran">International Rankings of Iran in Economy</a></li> <li><a href="/wiki/Tax_rates_around_the_world" class="mw-redirect" title="Tax rates around the world">Tax rates around the world</a></li> <li><a href="/wiki/Constitution_of_the_Islamic_Republic_of_Iran" class="mw-redirect" title="Constitution of the Islamic Republic of Iran">Constitution of Iran</a></li> <li><a href="/wiki/Bonyad" title="Bonyad">Bonyad</a> - Iran's foundations which control 20% of Iran's GDP.</li> <li><a href="/wiki/Government_of_Iran#Public_finance_and_fiscal_policy" title="Government of Iran">Fiscal policy in Iran</a></li> <li><a href="/wiki/Ministry_of_Economic_Affairs_and_Finance_(Iran)" title="Ministry of Economic Affairs and Finance (Iran)">Ministry of Economic Affairs and Finance (Iran)</a></li> <li><a href="/wiki/Iranian_calendar" class="mw-redirect" title="Iranian calendar">Iranian calendar</a></li> <li><a href="/wiki/Social_class_in_Iran" title="Social class in Iran">Social class in Iran</a></li> <li><a href="/wiki/Iranian_National_Tax_Administration" title="Iranian National Tax Administration">Iranian National Tax Administration</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References_and_notes">References and notes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=34" title="Edit section: References and notes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-columns references-column-width" style="column-width: 30em;"> <ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.payvand.com/news/08/jan/1250.html">Iran: Crude price pegged at dlrs 39.6 a barrel under next year's budget</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110622092858/http://www.payvand.com/news/08/jan/1250.html">Archived</a> 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.cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://lcweb2.loc.gov/frd/cs/pdf/CS_Iran.pdf">"About this Collection - Country Studies"</a> <span class="cs1-format">(PDF)</span>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150622105658/http://lcweb2.loc.gov/frd/cs/pdf/CS_Iran.pdf">Archived</a> <span class="cs1-format">(PDF)</span> from the original on 22 June 2015<span class="reference-accessdate">. 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Retrieved <span class="nowrap">11 June</span> 2015</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Yahoo+News&rft.atitle=Iran%27s+Gulf+smugglers+feel+blowback+from+tensions&rft.date=2012-01-22&rft_id=https%3A%2F%2Fnews.yahoo.com%2Firans-gulf-smugglers-feel-blowback-tensions-062647996.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Iran" class="Z3988"></span></span> </li> <li id="cite_note-60"><span class="mw-cite-backlink"><b><a href="#cite_ref-60">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.iran-daily.com/1388/12/11/MainPaper/3630/Page/4/?NewsID=11600">"No. 3630 | Domestic Economy | Page 4"</a>. 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Retrieved <span class="nowrap">2012-01-23</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=No.+3630+%26%23124%3B+Domestic+Economy+%26%23124%3B+Page+4&rft.pub=Irandaily&rft_id=http%3A%2F%2Fwww.iran-daily.com%2F1388%2F12%2F11%2FMainPaper%2F3630%2FPage%2F4%2F%3FNewsID%3D11600&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Iran" class="Z3988"></span></span> </li> <li id="cite_note-nitc.co.ir-61"><span class="mw-cite-backlink"><b><a href="#cite_ref-nitc.co.ir_61-0">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.nitc.co.ir/iran-daily/1388/3438/html/economy.htm#s389754">Economy</a> nitc.co.ir <sup class="noprint Inline-Template"><span style="white-space: nowrap;">[<i><a href="/wiki/Wikipedia:Link_rot" title="Wikipedia:Link rot"><span title=" Dead link tagged December 2016">permanent dead link</span></a></i><span style="visibility:hidden; color:transparent; padding-left:2px">‍</span>]</span></sup></span> </li> <li id="cite_note-62"><span class="mw-cite-backlink"><b><a href="#cite_ref-62">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20121103163419/http://news.yahoo.com/s/ap/20100809/ap_on_re_mi_ea/ml_iran_sanctions_2/">"Archived"</a>. <i>news.yahoo.com</i>. Archived from <a rel="nofollow" class="external text" href="https://news.yahoo.com/s/ap/20100809/ap_on_re_mi_ea/ml_iran_sanctions_2">the original</a> on November 3, 2012<span class="reference-accessdate">. Retrieved <span class="nowrap">2023-04-21</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=news.yahoo.com&rft.atitle=Archived&rft_id=https%3A%2F%2Fnews.yahoo.com%2Fs%2Fap%2F20100809%2Fap_on_re_mi_ea%2Fml_iran_sanctions_2&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Iran" class="Z3988"></span></span> </li> <li id="cite_note-63"><span class="mw-cite-backlink"><b><a href="#cite_ref-63">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.tasnimnews.com/english/Home/Single/663083">Leader: Imports, Contraband Inflicting Damage on Iran’s Economy</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150225145237/http://www.tasnimnews.com/english/Home/Single/663083">Archived</a> 2015-02-25 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>. Tasnim News Agency, February 23, 2015. Retrieved February 28, 2015</span> </li> <li id="cite_note-64"><span class="mw-cite-backlink"><b><a href="#cite_ref-64">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://financialtribune.com/articles/economy-domestic-economy/24095/fruit-smuggling-threatening-agro-sector">"Fruit Smuggling Threatening Agro Sector"</a>. 24 August 2015. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20160604220959/http://financialtribune.com/articles/economy-domestic-economy/24095/fruit-smuggling-threatening-agro-sector">Archived</a> from the original on 4 June 2016<span class="reference-accessdate">. Retrieved <span class="nowrap">15 July</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Fruit+Smuggling+Threatening+Agro+Sector&rft.date=2015-08-24&rft_id=http%3A%2F%2Ffinancialtribune.com%2Farticles%2Feconomy-domestic-economy%2F24095%2Ffruit-smuggling-threatening-agro-sector&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Iran" class="Z3988"></span></span> </li> <li id="cite_note-65"><span class="mw-cite-backlink"><b><a href="#cite_ref-65">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://financialtribune.com/articles/economy-domestic-economy/55939/s-korean-firm-fined-750m-for-evading-iran-tariffs">"S. Korean Firm Fined $750m for Evading Iran Tariffs"</a>. 21 December 2016. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170406135018/https://financialtribune.com/articles/economy-domestic-economy/55939/s-korean-firm-fined-750m-for-evading-iran-tariffs">Archived</a> from the original on 6 April 2017<span class="reference-accessdate">. Retrieved <span class="nowrap">15 July</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=S.+Korean+Firm+Fined+%24750m+for+Evading+Iran+Tariffs&rft.date=2016-12-21&rft_id=https%3A%2F%2Ffinancialtribune.com%2Farticles%2Feconomy-domestic-economy%2F55939%2Fs-korean-firm-fined-750m-for-evading-iran-tariffs&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Iran" class="Z3988"></span></span> </li> <li id="cite_note-66"><span class="mw-cite-backlink"><b><a href="#cite_ref-66">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://financialtribune.com/articles/economy-business-and-markets/56891/irans-home-appliance-market-abounds-with-contraband">"Iran's Home Appliance Market Abounds With Contraband"</a>. 4 January 2017. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170106012039/https://financialtribune.com/articles/economy-business-and-markets/56891/irans-home-appliance-market-abounds-with-contraband">Archived</a> from the original on 6 January 2017<span class="reference-accessdate">. Retrieved <span class="nowrap">15 July</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Iran%27s+Home+Appliance+Market+Abounds+With+Contraband&rft.date=2017-01-04&rft_id=https%3A%2F%2Ffinancialtribune.com%2Farticles%2Feconomy-business-and-markets%2F56891%2Firans-home-appliance-market-abounds-with-contraband&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Iran" class="Z3988"></span></span> </li> <li id="cite_note-67"><span class="mw-cite-backlink"><b><a href="#cite_ref-67">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://financialtribunedaily.com/articles/2014/09/08/domestic-economy/207/75-mobiles-smuggled">"IS in Cahoots with Egyptian Militants"</a><span class="reference-accessdate">. Retrieved <span class="nowrap">15 July</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=IS+in+Cahoots+with+Egyptian+Militants&rft_id=http%3A%2F%2Ffinancialtribunedaily.com%2Farticles%2F2014%2F09%2F08%2Fdomestic-economy%2F207%2F75-mobiles-smuggled&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Iran" class="Z3988"></span></span> </li> <li id="cite_note-68"><span class="mw-cite-backlink"><b><a href="#cite_ref-68">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20120113035320/http://ibnlive.in.com/generalnewsfeed/news/over-usd14b-worth-of-goods-smuggled-in-and-out-of-iran-last-yr/727774.html">"Over USD14b worth of goods smuggled in and out of Iran last yr, IBN Live News"</a>. Ibnlive.in.com. Archived from <a rel="nofollow" class="external text" href="http://ibnlive.in.com/generalnewsfeed/news/over-usd14b-worth-of-goods-smuggled-in-and-out-of-iran-last-yr/727774.html">the original</a> on 2012-01-13<span class="reference-accessdate">. Retrieved <span class="nowrap">2012-01-23</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Over+USD14b+worth+of+goods+smuggled+in+and+out+of+Iran+last+yr%2C+IBN+Live+News&rft.pub=Ibnlive.in.com&rft_id=http%3A%2F%2Fibnlive.in.com%2Fgeneralnewsfeed%2Fnews%2Fover-usd14b-worth-of-goods-smuggled-in-and-out-of-iran-last-yr%2F727774.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Iran" class="Z3988"></span></span> </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Iran&action=edit&section=35" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <dl><dt>Taxation</dt></dl> <ul><li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20140907125747/http://www.oietai.ir/en/whyiran1/tax">A Review of the Iranian Tax System</a> - <a href="/wiki/Ministry_of_Economic_Affairs_and_Finance_(Iran)#Organization_of_Investment_and_Economic_and_Technical_Assistance" title="Ministry of Economic Affairs and Finance (Iran)">Organization for Investment Economic and Technical Assistance of Iran</a></li> <li><a rel="nofollow" class="external text" href="http://www.bicc.org.uk/in-tax.html">The Taxation System for Foreign Investors in Iran</a> - Iran-U.K. Chamber of Commerce</li> <li><a rel="nofollow" class="external text" href="http://www.doingbusiness.org/ExploreTopics/PayingTaxes/Details.aspx?economyid=91">Paying Taxes in Iran</a> - <a href="/wiki/World_Bank" title="World Bank">World Bank</a></li> <li><span class="languageicon">(in English)</span> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20080612104208/http://mefa.gov.ir/laws/dbeindex.asp?dn=1">Ministry of Finance in Iran</a> - Direct tax laws</li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20080723090455/http://www.austrade.gov.au/Agribusiness-to-Iran/default.aspx">Annual Reviews</a> - Reports by the <a href="/wiki/Central_Bank_of_Iran" title="Central Bank of Iran">Central Bank of Iran</a>, including macro-economic data, sectoral activity and labor statistics.</li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20080617042902/http://www.irtp.com/howto/corpor/m1.asp">Corporate Income Tax in Iran</a><sup><a href="/wiki/Template:Usurped/doc" title="Template:Usurped/doc">[usurped]</a></sup> - Iran Trade Point</li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20160118064229/http://www.iran-export.com/invcli/taxation.htm">Summary of Principal Iranian Taxes</a> (Note: document has not been updated)</li> <li><a rel="nofollow" class="external text" href="http://www.tccim.ir">Tehran Chamber of Commerce</a> - Offers free tax consulting for companies intending to <a href="/wiki/Foreign_Direct_Investment_in_Iran" class="mw-redirect" title="Foreign Direct Investment in Iran">invest in Iran</a></li> <li><span class="languageicon">(in English)</span> <a rel="nofollow" class="external text" href="http://www.nourlaw.com/">Nur Law</a> - Database on Iranian laws and regulations</li> <li><a rel="nofollow" class="external text" href="https://www.socialsecurity.gov/policy/docs/progdesc/ssptw/2004-2005/asia/iran.html">US Social Security Administration</a> - Iran's entry (details on Iran's social security laws)</li></ul> <dl><dt>Customs</dt></dl> <ul><li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20090919060733/http://www.irica.gov.ir/">Islamic Republic of Iran's Customs Administration</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20070609105936/http://www.irtp.com/data.asp?address=laws%2FExport%20Import%20Law%201380&title=The%20law%20of%20Import%20and%20Export">Iran's Export-Import Regulation Act (2002)</a><sup><a href="/wiki/Template:Usurped/doc" title="Template:Usurped/doc">[usurped]</a></sup> & <a rel="nofollow" class="external text" href="http://www.investiniran.ir/en/filepool/46?redirectpage=%2fen%2febook">Export-Import Guide (2014)</a></li> <li><a rel="nofollow" class="external text" href="http://www.macmap.org/QuickSearch/FindTariff/FindTariff.aspx?subsite=open_access&country=SCC364%7cIran+(Islamic+Republic+of)&source=1%7CITC">Market Access Map</a>, an online database of customs tariffs and market requirements.</li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20061004192232/http://www.austrade.gov.au/australia/layout/0,,0_S2-1_CLNTXID0019-2_-3_PWB1151550-4_doingbusiness-5_-6_-7_,00.html">"Australian trade: Doing business in Iran (2006)"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.austrade.gov.au/australia/layout/0,,0_S2-1_CLNTXID0019-2_-3_PWB1151550-4_doingbusiness-5_-6_-7_,00.html">the original</a> on October 4, 2006<span class="reference-accessdate">. Retrieved <span class="nowrap">January 12,</span> 2007</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Australian+trade%3A+Doing+business+in+Iran+%282006%29&rft_id=http%3A%2F%2Fwww.austrade.gov.au%2Faustralia%2Flayout%2F0%2C%2C0_S2-1_CLNTXID0019-2_-3_PWB1151550-4_doingbusiness-5_-6_-7_%2C00.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Iran" class="Z3988"></span> - Many practical information including importation procedure to Iran.</li></ul> <dl><dt>Videos</dt></dl> <ul><li><a rel="nofollow" class="external text" href="https://www.youtube.com/watch?v=Gr89147bS4s">How to Export Goods to Iran</a> (all procedures explained)</li> <li><a rel="nofollow" class="external text" href="https://www.youtube.com/watch?v=wIHow7TnJEA">How to Import Goods to Iran</a> (all procedures explained)</li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style 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.navbox-image img{max-width:none!important}@media print{body.ns-0 .mw-parser-output .navbox{display:none!important}}</style></div><div role="navigation" class="navbox" aria-labelledby="Taxation_in_Asia" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Asia_topic" title="Template:Asia topic"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Asia_topic" title="Template talk:Asia topic"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Asia_topic" title="Special:EditPage/Template:Asia topic"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Taxation_in_Asia" style="font-size:114%;margin:0 4em">Taxation in Asia</div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/List_of_sovereign_states" title="List of sovereign states">Sovereign states</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Taxation_in_Afghanistan" title="Taxation in Afghanistan">Afghanistan</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bahrain" class="mw-redirect" title="Taxation in Bahrain">Bahrain</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/w/index.php?title=Taxation_in_Brunei&action=edit&redlink=1" class="new" title="Taxation in Brunei (page does not exist)">Brunei</a></li> <li><a href="/w/index.php?title=Taxation_in_Cambodia&action=edit&redlink=1" class="new" title="Taxation in Cambodia (page does not exist)">Cambodia</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Cyprus" title="Taxation in Cyprus">Cyprus</a></li> <li><a href="/w/index.php?title=Taxation_in_East_Timor&action=edit&redlink=1" class="new" title="Taxation in East Timor (page does not exist)">East Timor (Timor-Leste)</a></li> <li><a href="/w/index.php?title=Taxation_in_Egypt&action=edit&redlink=1" class="new" title="Taxation in Egypt (page does not exist)">Egypt</a></li> <li><a href="/wiki/Taxation_in_Georgia_(country)" title="Taxation in Georgia (country)">Georgia</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a class="mw-selflink selflink">Iran</a></li> <li><a href="/w/index.php?title=Taxation_in_Iraq&action=edit&redlink=1" class="new" title="Taxation in Iraq (page does not exist)">Iraq</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/w/index.php?title=Taxation_in_Jordan&action=edit&redlink=1" class="new" title="Taxation in Jordan (page does not exist)">Jordan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_North_Korea" title="Taxation in North Korea">North Korea</a></li> <li><a href="/w/index.php?title=Taxation_in_South_Korea&action=edit&redlink=1" class="new" title="Taxation in South Korea (page does not exist)">South Korea</a></li> <li><a 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