Not a Latitax destination
Iran
Under comprehensive UK, US and UN sanctions with no UK income tax treaty (only a 1960 air transport agreement), so it is out of scope for any UK founder or investor.
Income tax, top rate
Unverified35%
Progressive scale reported as 0% to 35%; not confirmed from the tax authority. Iranian residents are taxed worldwide; foreigners generally only on Iran-source income.
Source: Wikipedia - Taxation in Iran (reference only, not authoritative) · checked 2026-09-29Capital gains
Unverified0.5% of sale price (listed shares)
Listed share disposals are understood to bear a 0.5% transfer tax on proceeds rather than a gains tax; not confirmed from a primary source.
Source: Wikipedia - Taxation in Iran (reference only, not authoritative) · checked 2026-09-29Corporate
Unverified25%
Source: Wikipedia - Taxation in Iran (reference only, not authoritative) · checked 2026-09-29Inheritance
UnverifiedApplies (rate not confirmed)
Iran taxes inheritances by asset type and heir class; current rates for children not confirmed.
Source: Wikipedia - Taxation in Iran (reference only, not authoritative) · checked 2026-09-29Wealth tax
UnverifiedNone
Property taxes on vacant and luxury homes exist but are not a net wealth tax.
Source: Wikipedia - Taxation in Iran (reference only, not authoritative) · checked 2026-09-29VAT
Unverified10%
Parliament rejected a proposed rise to 12% in the 1405 (2026) budget, per secondary reporting.
Source: VATupdate - Iranian lawmakers reject VAT hike (2026-01-06) · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1Wikipedia - Taxation in Iran (reference only, not authoritative)secondary · checked 2026-09-29
- s2VATupdate - Iranian lawmakers reject VAT hike (2026-01-06)secondary · checked 2026-09-29
- s3GOV.UK - Iran tax treatiesprimary · checked 2026-09-29