Types of Taxes in Direct Taxation Law

a) Property Tax:1

Inheritance tax

Stamp duty (It is a type of tax levied on some documents such as checks, bills of exchange, promissory notes, negotiable instruments, stocks and shares, … according to Articles 44 through 51 of Direct Taxation Law.)

b) Income tax:

Property income tax
Agricultural income tax
Salary income tax
Self-employment tax (the type of income a person earns in Iran through self-employment)
Corporate income tax (special for legal entities)

Since manufacturing units and economic enterprises are usually active as legal entities, we will hereunder focus on rules and regulations for taxation of legal entities income and their exemptions.