Taxes on income, profits and capital gains as a share of revenue reached 19.3 % in 2009 in Iran, according to the National Statistical Office. This is 24.6 % more than in the previous year.
Historically, taxes on income, profits and capital gains as a share of revenue in Iran reached an all time high of 21.4 % in 1986 and an all time low of 3.71 % in 1974.
Iran has been ranked 82nd within the group of 133 countries we follow in terms of taxes on income, profits and capital gains as a share of revenue, 1 places above the position seen 10 years ago.
Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realised or not, on land, securities, and other assets.