General Guide To Doing Business In Iran

This booklet has been designed to meet that very need: a concise, practical, and up-to-date reference for economic operators, consultants, accountants, financial managers, and students who seek a comprehensive understanding of the laws governing Iran's business environment. In compiling this guide, special effort has been made to:- Incorporate the most recent legal and budgetary reforms in Iran (up to the year 1404/2025);- Explain key regulations-such as the Direct Tax Law, Labor Law, Social Security Law, Commercial Law, and Capital Market Law-in accessible and practical language;- Present important concepts in the form of tables, charts, and real-life examples;- Give special attention to high-impact and complex topics such as tax rates, exemptions, statutory books, contractor regulations, insurance requirements for production workshops, corporate assemblies, and banking compliance;- Include analysis of important draft laws currently under review-such as the Capital Gains Tax Law, amendments to the tax code, and the new Commercial Law-so that economic actors can prepare in advance for upcoming changes. This booklet is a practical general guidebook for investing in Iran.

Autorentext

Dr. Fariba Norouzi is a member of the Iranian Institute of Certified Accountants and has collaborated with the World Bank on the Doing Business project in Iran. In addition to writing more than ten professional articles, she has authored several books in both Persian and English. She is a specialist and consultant in taxation and insurance in Iran.