Iran Corporate Income Tax (Article 105) Calculator
Determine statutory corporate taxable profit, exchange listing discounts, and corporate tax liability under the Direct Taxes Act of Iran.
Direct Statutory Calculation Result
Calculation Parameters (Direct Taxes Act & Iranian Labor Code)
Statutory Itemized Breakdown
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Frequently Asked Statutory Questions
What is the standard corporate income tax rate in Iran?
Under Article 105 of the Iranian Direct Taxes Act (DTA), the total taxable income of legal entities from all profit-making activities is taxed at a flat rate of 25%.
What tax discounts are available for stock exchange listed companies?
Companies listed on the Tehran Stock Exchange (TSE) enjoy a 10% reduction in their corporate tax rate (effective tax rate of 22.5%). Companies whose shares are traded on Fara Bourse (OTC) enjoy a 5% reduction (effective tax rate of 23.75%).
What is the tax exemption for Knowledge-Based (Danesh Bonyan) companies?
Under the Law on Supporting Knowledge-Based Institutions and Companies, certified knowledge-based companies are exempt from paying corporate income tax for 15 years on income derived from designated technological activities.
What is the corporate tax filing deadline in Iran?
Corporations must submit their annual tax return (Ezharnameh Maliati) along with audited balance sheets and profit/loss statements within 4 months following the end of their financial year (by July 22 for companies following the Shamsi calendar year).
Can corporate tax losses be carried forward in Iran?
Yes. Losses incurred by commercial entities can be carried forward and deducted from the taxable profits of subsequent financial years without a statutory time limit under Article 148 of the DTA.
Engr. Muhammad Shahzad
Verified Fiscal & Statutory AlgorithmistLead software architect and statutory modeling specialist with over a decade of experience designing enterprise-grade algorithmic frameworks, double-entry financial models, and statutory compliance engines across European and global regulatory jurisdictions.
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Iranian National Tax Administration & SSO Social Security Architect
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.