Iran Salary Income Tax (Maliat bar Daramad) Calculator
Official gross-to-net payroll engine featuring national budget progressive brackets and Social Security (Tamin Ejtemaei) deductions.
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
What is the monthly tax-free salary threshold in Iran for 1403/1404?
Under the annual National Budget Law (Qanoon-e Boodjeh), the monthly personal tax-free salary ceiling (Moafiat-e Maliati-ye Hoghoogh) is established at 120,000,000 IRR (12 Million Tomans), equivalent to 1,440,000,000 IRR per year.
What are the progressive income tax brackets for salary in Iran?
Tax brackets above the 120M IRR exemption: Up to 120M IRR = 0%; 120M to 165M IRR = 10%; 165M to 270M IRR = 15%; 270M to 400M IRR = 20%; and above 400M IRR = 30%.
What percentage is deducted for Social Security (Tamin Ejtemaei)?
Employees have 7% deducted from their gross salary for Social Security (Bimeh Tamin Ejtemaei). Employers contribute an additional 23% (20% regular insurance + 3% Unemployment Insurance).
Are allowances like housing and family support taxable?
Housing allowance (Hagh-e Maskan) and child allowance (Hagh-e Olad) are subject to specific partial statutory exemptions under directives of the Ministry of Cooperatives, Labour, and Social Welfare.
When must employers remit withheld salary tax to INTA?
Employers must submit the electronic monthly salary tax list (Maliat-e Hoghoogh) and remit the withheld taxes to the Iranian National Tax Administration (INTA) within 30 days following the end of each Iranian month.
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.