Iran Free Trade Zone (Kish & Qeshm) Tax Exemption Calculator
Determine statutory corporate and import tax savings under the 20-year tax holiday of Article 13 of the FTZ Act.
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 tax holiday period in Iranian Free Trade Zones?
Under Article 13 of the Law on the Administration of Free Trade-Industrial Zones, any economic activity in these zones is exempt from corporate and individual income taxes for a period of 20 years from the date of commencement of commercial license.
Are goods imported into FTZs subject to customs duties?
No. Raw materials, equipment, and production machinery imported into Free Trade Zones for use within the zone are 100% exempt from Iranian mainland customs duties (Hoghoogh-e Voroodi) and Commercial Benefit Tax (Sood-e Bazargani).
What happens when products manufactured in an FTZ are shipped to mainland Iran?
When goods manufactured in an FTZ enter the Iranian mainland, customs duty is charged ONLY on the proportion of foreign imported raw materials, while the domestic value added within the zone is completely duty-free.
Do foreign investors in FTZs require an Iranian partner?
No. Foreign investors can establish 100% foreign-owned companies in Iranian Free Trade Zones with simplified registration and full ownership of assets.
Are visas required for foreign citizens entering Kish or Qeshm?
No. Foreign citizens can enter Kish and Qeshm Free Trade Zones directly without obtaining a visa in advance from an Iranian embassy; a 14-day visa-on-arrival is granted at the airport.
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.