DT9751 | Double Taxation Relief Manual: Iran: admissible and inadmissible taxes

Admissible for unilateral relief

Income Tax (including surcharges levied for the benefits of municipalities and Chambers of Commerce) on income of the following types

• Salaries

• Directors' remuneration

• Trading profits (where charged on ascertained profits)

• Contractors' profits - even where the profits are computed on an arbitrary basis (and tax deducted at source from gross payments made to contractors)

• Real estate rentals

• Professional profits of engineers and architects

• Mortgage and similar interest

• Tax deducted at source from gross payments made to contractors

• Corporation Tax

Inadmissible

• Tax on shipping (freight tax)