Iran

Southern Asia · IR · 45 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• having a place of residence in Iran during the tax year
• physical presence in Iran for more than 6 months (183+ days) in the Iranian tax year

Tax residency for individuals is driven by residence/place of residence and a 6‑month presence test, so ceasing to be resident is generally achieved by leaving Iran and not maintaining a place of residence or exceeding the 6‑month threshold, with no explicit multi‑year tail or citizenship-based rules indicated in official guidance.

Source: Embassy of the Islamic Republic of Iran (official tax information, citing Iranian Direct Tax Act rules)

Tax treaty network (44)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.