Company Registration in Iran for Foreign Investors: PJSC & LLC Guide
A step-by-step guide for foreign investors comparing private joint stock and limited liability companies in Iran, with post-registration tax and accounting setup considerations.
Practical guidance on Iranian accounting, tax, payroll, registration, and compliance.
A step-by-step guide for foreign investors comparing private joint stock and limited liability companies in Iran, with post-registration tax and accounting setup considerations.
Owning property in Iran while living abroad? Learn how expats calculate rental tax, convert Rahn deposits, claim exemptions, and meet the Tir 31 deadline without penalties.
Learn how employers in Iran should report maternity leave in monthly Social Security insurance lists, avoid penalties, meet statutory filing deadlines, and retain the required employee records under applicable labor and social security rules.
Iran has extended the payment deadline for Spring 2026 VAT liabilities and approved a 100% waiver of related late-payment penalties for eligible taxpayers. Certain Article 169 transaction-detail deadlines were also extended.
Iran has extended certain tax filing and payment deadlines to September 22, 2026 (31 Shahrivar 1405). The extension covers income tax returns and lump-sum tax filings for tax year 1404.
Step-by-step guide to prepare and upload Iran's Electronic Commercial Books: required files, validation checks, submission workflow, deadlines, and common errors—so you stay compliant and avoid penalties.
Key deadlines for Iran’s electronic statutory books, what businesses must comply with, and the risks of non-submission—plus practical examples for fiscal years 1403 and 1404.
A practical guide for foreign companies in Iran covering payroll calculation, salary tax, social security, monthly filings, employer obligations, and compliance risks.
Waivable tax penalties may be forgiven if principal tax and non-waivable penalties are paid by 1404/12/14 (2026-03-05). The waiver framework was issued on 2026-02-07, and the deadline was extended on 1404/11/28 (2026-02-17).
From 1 Dey 1404 (Dec 22, 2025), input VAT credit will be accepted only for e-invoices registered in Samane Moadian. Paper/off-system invoices won’t create VAT credit.
By 17 Dey 1404 (Jan 7, 2026), review the “Reaction to Information” items in my.tax.gov.ir and confirm or reject Article 169 repeated transaction lines tied to the VAT return for Summer 1404.
A practical guide for foreign companies operating in Iran: accounting, tax, VAT, payroll, statutory records, management reporting, and compliance support.