Iran Real Estate Property Transfer Tax Calculator
Determine statutory transfer tax, commercial goodwill tax (Hagh-e Vaghozari), and notary registration fees under Articles 59 & 64 of the DTA.
Direct Statutory Calculation Result
Calculation Parameters (Direct Taxes Act & Labor Law Codes)
Statutory Itemized Breakdown
| Statutory Element | Assessed Value | Legal Reference & Notes |
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Frequently Asked Statutory Questions
How is property transfer tax calculated in Iran?
Under Article 59 of the Direct Taxes Act, property transfer tax is levied at a flat rate of 5% on the official Transaction Value (Arzesh-e Moamelati), which is determined by the Real Estate Valuation Commission under Article 64 (typically 3% to 8% of the open market price).
What is Sartaghli (Goodwill Transfer Tax)?
Under the same Article 59, the transfer of commercial tenancy rights or business goodwill (Hagh-e Vaghozari / Sartaghli) is subject to a 2% tax levied on the actual market consideration received by the assignor.
Who is legally responsible for paying the property transfer tax?
By law, the transfer tax under Article 59 must be settled by the seller/transferor before the official deed of transfer can be registered in the Notary Public Office (Daftarkhaneh Asnad Rasmi).
What is the Certificate of Tax Clearance (Mofasahasan)?
Before executing any property deed, the notary public must obtain an electronic Tax Clearance Certificate (Govahi-ye Mofasahasa-ye Maliati) from the Iranian National Tax Administration (INTA).
What additional notary and registry fees apply?
In addition to transfer tax, buyers and sellers pay official notary drafting fees (Hagh-ot-Tahrir), Land Registry verification duty (Hagh-os-Sabt), and 10% VAT on notary service charges.
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.