Key takeaways
- Under Iran's Direct Taxation Act, Iranian residents are taxed on worldwide income, while foreign nationals and Iranians resident abroad are taxed only on income earned in Iran.
- In Iran your tax identification number is your national code (kod-e melli) for Iranian citizens; foreign nationals first obtain a foreign-national unique identifier (FIDA, applied for on fida.ir) and then register on the Iranian National Tax Administration (INTA) portal to obtain an economic code.
- Anyone with links to Iran must also consider international sanctions: banking, payments and business with Iranian parties are heavily restricted under US, EU and UK rules, regardless of tax residence.
Last reviewed: October 2026
People searching for "Iran tax residency" usually need one of two things: to know whether Iran can tax them, or to get an Iranian tax identification number (TIN) for a bank, an employer or a foreign tax form. This guide covers both, based on the Direct Taxation Act and the procedures of the Iranian National Tax Administration (INTA, Sazman-e Omur-e Maliyati).
Iran tax residency – key facts (2026)
| Item | Rule |
|---|---|
| Tax authority | Iranian National Tax Administration (INTA) |
| Tax year | Iranian calendar year (starts around 21 March) |
| Residents | Taxed on worldwide income |
| Non-residents / foreign nationals | Taxed on Iranian-source income only |
| TIN for Iranian citizens | National code (kod-e melli, 10 digits) |
| TIN for foreign nationals | FIDA unique identifier + INTA registration / economic code |
| Corporate income tax | 25% standard rate |
| Salary tax | Progressive rates on salary above an annual exemption set in each budget law |
Who is taxed as an Iranian resident?
The Direct Taxation Act distinguishes taxpayers by nationality and residence:
- Iranian individuals resident in Iran are taxable on income earned in Iran and abroad.
- Iranian individuals resident abroad are taxable on income earned in Iran.
- Foreign individuals are taxable on income earned in Iran, including salary for work performed in Iran and income from Iranian property or businesses.
Iran has a network of double tax treaties (mostly with regional and Asian partners). Where a treaty applies, its tie-breaker rules decide residence for treaty purposes, and a certificate of residence from INTA is needed to claim treaty benefits.
How to get an Iranian tax identification number (TIN)
Iranian citizens
Your national code (kod-e melli) serves as your tax identification number for individuals. For business activities you also register on the INTA portal (my.tax.gov.ir) and obtain an economic code for invoicing and VAT.
Foreign nationals
- Obtain a FIDA (foreign nationals' unique identification number), issued through the national system for foreign nationals, usually on the basis of your passport and residence or work permit.
- Register on the INTA portal with your FIDA to create a taxpayer file.
- Request an economic code if you carry on business or are employed in Iran; employers withhold salary tax monthly.
- Keep the registration confirmation – foreign banks and tax authorities may ask for it on self-certification forms (CRS/FATCA).
If a foreign bank or form asks for your Iranian TIN but you are not taxable in Iran, use the "no TIN issued / not resident" option rather than inventing a number.
How income is taxed in Iran
- Salaries: taxed progressively above an annual exemption fixed by each year's budget law; employers withhold monthly.
- Business and professional income: taxed at progressive rates on net income; self-employed professionals file annual returns.
- Rental income: taxable with a standard deduction for expenses.
- Companies: 25% corporate income tax, with exemptions in free trade zones and for certain exporters.
Practical points for location-independent professionals
- Remote work from Iran for foreign clients brings Iranian tax rules into play if you are resident, and sanctions rules into play for your foreign clients and payment providers.
- Sanctions compliance comes first. Many international banks, payment platforms and freelancing marketplaces block users or payments connected to Iran. Check US (OFAC), EU and UK rules before any structuring.
- Leaving Iran: Iranians who move abroad remain taxable on Iranian-source income (e.g. rent from Iranian property); keep proof of foreign residence if you are no longer taxable on foreign income.
Frequently asked questions
What is the tax identification number in Iran?
For Iranian individuals, the 10-digit national code (kod-e melli) is used as the tax identification number. Businesses also receive an economic code from the Iranian National Tax Administration when they register on its portal.
How can a foreigner get a TIN in Iran?
A foreign national first obtains a FIDA unique identifier and then registers with the Iranian National Tax Administration to open a taxpayer file and, if needed, an economic code. An employer or local adviser normally handles the registration.
Does Iran have income tax?
Yes. Iran taxes salaries, business income, rental income and company profits under the Direct Taxation Act. Residents are taxed more broadly than non-residents, and companies pay corporate income tax, with exemptions in free trade zones.
Are foreigners taxed on worldwide income in Iran?
No. Foreign nationals are taxed on income earned in Iran, such as salary for work performed in Iran or income from Iranian property or businesses.
Do sanctions affect my taxes if I live in Iran?
Sanctions do not change Iranian tax rules, but they restrict banking, payments and business relationships with Iran. They can make it difficult to receive foreign income or keep foreign accounts.
Related guides
- Tax residency in Iran: overview
- Capital gains tax in Iran
- Specific taxes in Iran
- Personal tax deductions in Iran
Sources
- Iranian Direct Taxation Act (as amended)
- Iranian National Tax Administration (INTA) – taxpayer portal
- OFAC, EU and UK sanctions guidance on Iran
This guide is general information, not tax, legal or sanctions advice.
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