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Law on Value Added Tax.

Main Region

First Region

Iran (Islamic Republic of)
Civil, commercial and family law
2008-05-16
National
Law, Act

Second Region

Defines the criteria for calculation of the VAT tax and charges for goods and services supply.

Article 16 of the Law defines the value added tax rate as 1.5 percent and specifies a special tax rate for some essential commodities and luxury commodities.

Article 12 and 13 grant a tax exemption for some basic commodities such as food and medicine, agricultural products, animal and fish products, books, immovable properties, public transportation services and hand woven carpets.

Entry dates region

    Date of entry into force
    2008-05-22
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Electronic region