Iran VAT (Arzesh Afzoodeh) Calculator
Compute Iranian Value Added Tax forward from pre-tax net consideration or extract 10% VAT backwards from gross invoice totals.
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 current standard VAT rate in Iran?
The standard Value Added Tax (Maliat bar Arzesh Afzoodeh) rate in Iran is 10% (increased from the previous 9% rate under recent National Budget legislation).
What goods and services are exempt from VAT under Article 9?
Article 9 of the Permanent VAT Act exempts: unprocessed agricultural crops, livestock, poultry, bread, flour, meat, rice, milk, cheese, medicines, medical and educational services, printed books, and newspapers.
How do you extract 10% VAT from a gross invoice?
To extract 10% VAT from a gross invoice total: Net Price = Gross ÷ 1.10. The VAT amount = Gross − Net Price, or directly Gross × (10 / 110) ≈ Gross × 9.0909%.
How often must VAT returns be filed in Iran?
VAT registered businesses must file electronic quarterly VAT declarations through the INTA Taxpayers Portal (Samaneh-ye Moadian) within 15 days following the end of each solar calendar quarter.
What is the Samaneh-ye Moadian (Taxpayers Portal) mandate?
Under the Law on Store Terminals and Taxpayer System, all businesses are legally required to issue standardized electronic tax invoices (Soorathesab-e Elektraniki) directly connected to the central tax authority server.
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.