Individual Tax Files in Iran: How They Open, and How to Keep Them Clean
When a tax file opens for you, what duties it carries, and which certificate will one day stop your paperwork.
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Tax updates
Tax rules & circulars
Iranian tax rules change constantly and any commentary can go out of date. Rather than republishing, I link you straight to the official source and explain what each one is for.
Latest notices from the tax administration
This section updates automatically from the tax administration's news feed.
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Source: Iranian National Tax Administration portal — intamedia.ir
Official sources
Iranian National Tax AdministrationCirculars, directives, notices and national tax news.National e-tax services portalFiling returns, viewing your file, payment and status tracking.Taxpayer system & POS terminalsTaxpayer workspace, electronic invoice registration and fiscal memory IDs.Tax laws and regulationsDirect Taxes Act, VAT Act and their implementing regulations.Social Security OrganisationInsurance filings, clearance certificates, book inspections and employer rules.Company registration portalRegistration, amendments and official notices for legal entities.
Statutory filing calendar
The main deadlines you cannot afford to miss in a fiscal year. Check the latest official notice for the exact date each year.
| Obligation | Deadline | Who it applies to |
|---|---|---|
| Corporate income tax return | Within 4 months of fiscal year end (usually 22 July) | Legal entities |
| Individual business income tax return | By 21 June of the following year | Sole traders |
| Article 100 note (lump-sum assessment) | Same window as the business return — by 21 June | Eligible small businesses |
| VAT return | Within 15 days of each quarter end | VAT-registered taxpayers |
| Quarterly transaction report (Art. 169) | Within one and a half months of quarter end | Entities and group-one businesses |
| Payroll tax list | By the end of the month following payment | All employers |
| Social security list | By the last day of the following month | All employers |
| Sealing next year's statutory books | Before the new fiscal year starts | Entities and group-one businesses |
| Inheritance tax return | Within one year of the date of death | Heirs |
This calendar is general guidance. Deadlines are extended or amended each year by circular — check the latest official notice before acting.
My guides on these subjects
Tax for Online Businesses and E-Shops in Iran
Selling online carries the same tax obligations as a shop; here are the filings, the risks and the setup that avoids them.
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Bank Transactions and Tax Scrutiny in Iran: Proving What Is Not Income
Separating personal and business banking, and building the evidence file that proves which credits are not revenue.
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Dissolution and Liquidation in Iran: The File Does Not Close When the Office Does
Abandoning a company achieves nothing; dissolution carries short deadlines and the liability for missing them is personal.
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How Instagram and Social Media Income Is Taxed in Iran
Advertising and sales income earned on social platforms is no different in law from shop income; only the documentation is harder.
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Tax Penalties in Iran and Legal Routes to Waiver: A Cost-Reduction Roadmap
Separating waivable from non-waivable Iranian tax penalties, and the sequence of steps that actually reduces the bill.
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