What is the new tax deadline in Iran under Circular No. 200/1405/36?

The covered filing and payment deadline is September 22, 2026, corresponding to 31 Shahrivar 1405.

Does the extension include tax payment?

Yes. The circular extends both the relevant filing deadline and the deadline for payment of the related tax.

Iran Tax Deadline Extension 2026

Q: Which taxpayers are covered?

The circular covers specified legal entities, business owners, and taxpayers using the Article 100 lump-sum tax form for tax year 1404.

Iran has extended selected income tax return and payment deadlines for legal entities, business owners, and taxpayers using the Article 100 lump-sum tax form.

Circular number 200/1405/36 Attachment None

Iranian National Tax Administration

Issue date July 21, 2026 Solar Hijri date 30 Tir 1405

Tax Circular

Deadline Extension

Tax

Income Tax Returns

2026

Recipients

Provincial Tax Affairs Offices and affected taxpayers

Subject

Extension of income tax return, Article 100 form, and related tax payment deadlines

Under Circular No. 200/1405/36, the Iranian National Tax Administration announced the following extensions:

For legal entities whose original income tax return and payment deadline falls between May 22, 2026 (1 Khordad 1405) and July 22, 2026 (31 Tir 1405), the deadline is extended to September 22, 2026 (31 Shahrivar 1405).
For business owners and taxpayers using the lump-sum tax form under Article 100 of the Direct Taxes Act for tax year 1404, the filing and related tax payment deadline is extended to September 22, 2026 (31 Shahrivar 1405).

Seyed Mohammad Hadi Sobhanian
Head of the Iranian National Tax Administration

New deadlines at a glance

Taxpayer group	Covered obligation	Extended deadline
Legal entities	Income tax return and related tax payment where the original deadline falls from May 22 to July 22, 2026 (1 Khordad to 31 Tir 1405)	September 22, 202631 Shahrivar 1405
Business owners	Income tax return and related tax payment for tax year 1404 (March 21, 2025–March 20, 2026)
Article 100 taxpayers	Lump-sum tax form and related tax payment for tax year 1404 (March 21, 2025–March 20, 2026)

The extension covers payment as well as filing. Taxpayers should still complete their records early and avoid waiting until the final day.

Frequently asked questions

What is the final extended deadline?

September 22, 2026, corresponding to 31 Shahrivar 1405.

Does the circular apply to every legal entity?

It applies where the original legal deadline falls between May 22, 2026 and July 22, 2026, corresponding to 1 Khordad through 31 Tir 1405.

Source and disclaimer

Source: Circular No. 200/1405/36 issued by the Iranian National Tax Administration on July 21, 2026 (30 Tir 1405).

This page is an unofficial English summary and does not replace the original circular, professional tax advice, or later official guidance. Taxpayers should confirm how the extension applies to their own filing period and tax position.

Need help with tax filing in Iran?

Daneshgaran can assist with tax return preparation, accounting records, reconciliations, supporting schedules, and compliance review for companies and business owners in Iran.