Iran capital gains tax calculator

Two readings run side by side. Shares pay value-based transfer taxes: 0.5% of the sale value for listed transfers and 4% of the nominal value for other companies' stocks and partnership shares, due whether the sale gains or loses. From 4 September 2025 the Law on Taxation of Speculation and Profiteering also taxes non-commercial persons' gains on property, cars, precious metals, foreign currency and crypto: holdings of a year or more run the Article 131 scale (15% to 2bn rials, 20% to 4bn, 25% above) on the year's aggregate gain, and holdings under a year pay the top Article 131 rate plus 10 percentage points, 35%.

Yes. The listed transfer tax is charged on the sale value of every transfer through the stock exchange (Direct Taxes Act art. 143 bis), so it is due whatever the result, and capital losses never pool against it.

The law was approved on 8 Tir 1404 (30 June 2025), published on 28 Mordad 1404 and is read as generally effective from 13 Shahrivar 1404, 4 September 2025. Article 28 defers its electronic-invoice obligations for twenty months after effectiveness, so the tax authority's operational start depends on its platform going live; this calculator computes the enacted law.

The standing art. 59 transfer tax (5% of the transaction value, or 2% of the amounts received for assignment of business-premises rights) continues. For covered property held a year or more, where the transfer tax exceeds the capital-gains tax the gain is not taxed and the transfer tax stands; where the new tax is higher, the transfer tax counts as an on-account credit; a loss-making transfer leaves the transfer tax final.

Only one kind. A transfer loss is deductible only where the purchase price exceeds the sale price, and losses on covered assets held a year or more offset such gains in the same year or in later years, with no stated time limit (art. 49 note 8). Losses on holdings under a year net only within the year and never carry forward, and losses from under-declared transfers are not deductible at all.

Covered assets from effectiveness: transfers by non-commercial persons of (1) real property of all uses and rights to business premises, (2) private-plate passenger cars, (3) gold, silver, platinum, their coins and jewellery, (4) foreign currency, and (5) crypto-assets, crypto-money and crypto-currency other than the Iranian digital rial are covered by arts. 46-50 of the Law on Taxation of Speculation and Profiteering (approved 1404-04-08, Guardian Council confirmation 1404-04-31, published 1404-05-28). Exchange-traded securities and exchange-traded commodities are outside the chapter (note 7 to art. 46) and keep their transfer-tax treatment. Source: https://nezamat.ir/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA-%D8%A8%D8%B1-%D8%B3%D9%88%D8%AF%D8%A7%DA%AF%D8%B1%DB%8C-%D9%88-%D8%B3%D9%81%D8%AA%D9%87-%D8%A8%D8%A7%D8%B2%DB%8C/.

Article 49 rates: covered gains with a holding period of one year or more ("یک سال و بیشتر از آن") are taxed on the individual Article 131 scale (the rateSchedule in this record) applied to the annual aggregate gain; gains held less than one year ("کمتر از یک سال") are taxed at 10 percentage points above the highest Article 131 rate. Source: https://nezamat.ir/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA-%D8%A8%D8%B1-%D8%B3%D9%88%D8%AF%D8%A7%DA%AF%D8%B1%DB%8C-%D9%88-%D8%B3%D9%81%D8%AA%D9%87-%D8%A8%D8%A7%D8%B2%DB%8C/.

Annual Article 84 exemption (note 9 to art. 49): each tax year's covered gains are reduced by that year's Article 84 exemption of the Direct Taxes Act before the Article 131 scale applies, first against the annual aggregate of covered gains held one year or more, and any unused remainder against the short-holding gains. The Law of the Budget 1404 sets the Article 84 exemption at IRR 2,880,000,000 for tax year 1404 and the enacted Law of the Budget 1405 at IRR 4,800,000,000 for tax year 1405; the year's figure is carried in this record's annualExemption field (for 1406 no budget figure was located, so the 1405 amount is carried as the forward baseline). Sources: https://nezamat.ir/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D8%A8%D9%88%D8%AF%D8%AC%D9%87-%D8%B3%D8%A7%D9%84-%DB%B1%DB%B4%DB%B0%DB%B4-%DA%A9%D9%84-%DA%A9%D8%B4%D9%88%D8%B1-%D8%A8%D8%AE%D8%B4-%D8%A7%D9%88%D9%84/ , https://kargozin.com/wp-content/uploads/2026/03/%DA%A9%D8%AA%D8%A7%D8%A8-%D9%85%D8%A7%D8%AF%D9%87-%D9%88%D8%A7%D8%AD%D8%AF%D9%87-%D9%82%D8%A7%D9%86%D9%88%D9%86-%D8%A8%D9%88%D8%AF%DA%98%DB%80-1405.pdf and https://nezamat.ir/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA-%D8%A8%D8%B1-%D8%B3%D9%88%D8%AF%D8%A7%DA%AF%D8%B1%DB%8C-%D9%88-%D8%B3%D9%81%D8%AA%D9%87-%D8%A8%D8%A7%D8%B2%DB%8C/.

Non-residential property deduction (note 4 to art. 49): gains on non-residential property and rights to business premises held MORE than two years are reduced by up to ten times that year's Article 84 exemption, once in any five-year period, after the inflation deduction (which this calculator does not compute; see the indexation note below). The once-per-period condition is a fact no sale row can know, so the property card carries an opt-in toggle asserting the deduction is still available; the engine caps the year's total deduction at ten times the record's annualExemption field. Source: https://taxiniran.com/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA-%D8%A8%D8%B1-%D8%B3%D9%88%D8%AF%D8%A7%DA%AF%D8%B1%DB%8C-%D9%88-%D8%B3%D9%81%D8%AA%D9%87-%D8%A8%D8%A7%D8%B2%DB%8C/ (statute reproduction) and the nezamat mirror at https://nezamat.ir/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA-%D8%A8%D8%B1-%D8%B3%D9%88%D8%AF%D8%A7%DA%AF%D8%B1%DB%8C-%D9%88-%D8%B3%D9%81%D8%AA%D9%87-%D8%A8%D8%A7%D8%B2%DB%8C/.

Authorised-counterparty exemption (note 5 to art. 46): a non-commercial seller's gain on covered gold-type assets, foreign currency and crypto-assets is exempt where the sale is made to the commercial persons the note specifies (banks and licensed exchanges); a sale to any other person follows the statute's ordinary-income provision instead. The crypto card carries an opt-in toggle asserting this fact; the gold and currency cards do not yet expose one, so their qualifying sales stay chapter-taxed in this calculator, a disclosed gap. Source: https://taxiniran.com/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA-%D8%A8%D8%B1-%D8%B3%D9%88%D8%AF%D8%A7%DA%AF%D8%B1%DB%8C-%D9%88-%D8%B3%D9%81%D8%AA%D9%87-%D8%A8%D8%A7%D8%B2%DB%8C/ (statute reproduction).

Article 131 scale attached to this record: 15% up to IRR 2,000,000,000; 20% on the excess through IRR 4,000,000,000; 25% above that (consolidated text, amendment dated 1401-05-05; source https://zamani.tax/articles/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA-%D9%87%D8%A7%DB%8C-%D9%85%D8%B3%D8%AA%D9%82%DB%8C%D9%85/%D9%85%D8%A7%D8%AF%D9%87-131-%D9%82%D8%A7%D9%86%D9%88%D9%86-%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA-%D9%87%D8%A7%DB%8C-%D9%85%D8%B3%D8%AA%D9%82%DB%8C%D9%85, a private legal site - flagged). The 1404 budget act does not amend the art. 131 thresholds (verified on the budget text on 2026-09-19: https://nezamat.ir/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D8%A8%D9%88%D8%AF%D8%AC%D9%87-%D8%B3%D8%A7%D9%84-%DB%B1%DB%B4%DB%B0%DB%B4-%DA%A9%D9%84-%DA%A9%D8%B4%D9%88%D8%B1-%D8%A8%D8%AE%D8%B4-%D8%A7%D9%88%D9%84/). An indexed private text has been reported to show IRR 4bn/8bn thresholds for 1404 onwards (https://1ghazi.pro/item/4004923); that page could not be re-verified on 2026-09-19 (it truncates before art. 131), so the version conflict stays open and this calculator uses the consolidated 2bn/4bn table.

Main home: a residential property held MORE than two years ("دوره تملک آن بیش از دو سال باشد") by an over-18 non-commercial person who owns no other residential unit is exempt (art. 47(a)). A household head may keep one other home with the two-year condition disregarded once per five years, a qualifying replacement sale must occur within one year after buying the new home, and rental income backed by electronic invoices is deductible up to 50% of the gain (not computed by this calculator). The household-head and replacement-sale exceptions have no input in this calculator: a qualifying household head or replacement sale is overtaxed here, a disclosed gap rather than a modelled rule. Source: https://nezamat.ir/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA-%D8%A8%D8%B1-%D8%B3%D9%88%D8%AF%D8%A7%DA%AF%D8%B1%DB%8C-%D9%88-%D8%B3%D9%81%D8%AA%D9%87-%D8%A8%D8%A7%D8%B2%DB%8C/.

Agricultural land held MORE than three years is exempt, except land inside city limits and garden-villas ("اراضی داخل محدوده شهر و باغ ویلاها مشمول معافیت این بند نمی باشند"). Source: https://nezamat.ir/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA-%D8%A8%D8%B1-%D8%B3%D9%88%D8%AF%D8%A7%DA%AF%D8%B1%DB%8C-%D9%88-%D8%B3%D9%81%D8%AA%D9%87-%D8%A8%D8%A7%D8%B2%DB%8C/.

Cars: a private-plate passenger car of an over-18 non-commercial person held MORE than one year ("بیش از یک سال") is exempt while the person owns no other private-plate car (art. 47(b)); a household head may hold one other car, the one-year condition may be disregarded once per five years, and a replacement sale must occur within six months of buying the new car; those household-head and replacement exceptions have no input in this calculator (a disclosed gap: a qualifying household head or replacement sale is overtaxed here). Source: https://nezamat.ir/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA-%D8%A8%D8%B1-%D8%B3%D9%88%D8%AF%D8%A7%DA%AF%D8%B1%DB%8C-%D9%88-%D8%B3%D9%81%D8%AA%D9%87-%D8%A8%D8%A7%D8%B2%DB%8C/.

Gifts, endowment and similar gratuitous transfers, compulsory transfers and inheritance are exempt subject to the statutory recording conditions; family gratuitous transfers keep the original cost and acquisition date, and an inherited asset's holding period runs from the date of death with the market value as cost basis (notes 6 and 7 to art. 49). Source: https://nezamat.ir/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA-%D8%A8%D8%B1-%D8%B3%D9%88%D8%AF%D8%A7%DA%AF%D8%B1%DB%8C-%D9%88-%D8%B3%D9%81%D8%AA%D9%87-%D8%A8%D8%A7%D8%B2%DB%8C/.

Losses: a transfer loss is deductible only where the purchase price exceeds the sale price (note 3 to art. 49), and losses on covered assets held one year or more are offsettable against such gains "in the same year or in later years" (note 8 to art. 49) - an open-ended carry-forward with no stated time limit. Losses from under-declared or bargain-priced transfers are not offsettable. The statute does not spell out netting across the two holding bands: this calculator nets losses within their own band, carries only year-plus losses forward, and never carries short-holding losses forward - a flagged modelling choice. Source: https://nezamat.ir/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA-%D8%A8%D8%B1-%D8%B3%D9%88%D8%AF%D8%A7%DA%AF%D8%B1%DB%8C-%D9%88-%D8%B3%D9%81%D8%AA%D9%87-%D8%A8%D8%A7%D8%B2%DB%8C/.

Article 59 interaction (note 5 to art. 49): for covered real-estate and premises-rights transfers held one year or more, where the art. 59 (or VAT art. 30) transfer tax exceeds the capital-gains tax the gain is not taxed and the transfer tax stands; where the new tax is higher the transfer tax paid counts as an on-account credit; a transfer showing a loss leaves the transfer tax final. Short-holding and pre-chapter property transfers receive no credit, and the art. 59 transfer tax itself continues to apply. Sources: https://nezamat.ir/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA-%D8%A8%D8%B1-%D8%B3%D9%88%D8%AF%D8%A7%DA%AF%D8%B1%DB%8C-%D9%88-%D8%B3%D9%81%D8%AA%D9%87-%D8%A8%D8%A7%D8%B2%DB%8C/ and https://nezamat.ir/post-28895/.

Effectiveness and operations: the law was published 1404-05-28 and the research sheet reads it as generally effective from 1404-06-13 (2025-09-04); note 3 to art. 46 makes collection of the chapter conditional on the article 16 electronic platform being established and publicly announced, and art. 28 defers the electronic-invoice obligations of the covered persons until twenty months after the law becomes effective. This calculator computes the enacted-law scenario from 2025-09-04 and states the conditionality wherever results are shown: the figures are the enacted law, not a verified payable amount, and whether covered disposals before the platform's announced establishment are collectible is unresolved. Source: https://nezamat.ir/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA-%D8%A8%D8%B1-%D8%B3%D9%88%D8%AF%D8%A7%DA%AF%D8%B1%DB%8C-%D9%88-%D8%B3%D9%81%D8%AA%D9%87-%D8%A8%D8%A7%D8%B2%DB%8C/.

Inflation gain deduction and valuation: the chapter deducts the inflationary gain through a CPI-adjusted purchase price for covered property-type assets, and prices gold-type assets by the 18-karat gram gold price and foreign currency by the Central Bank's announced euro value (arts. 48-49). This app carries no Iranian CPI index series and no Central Bank gold-gram or euro valuation table, so indexation and the special valuations are NOT computed and the calculator taxes the unindexed gain on the entered amounts: the taxable base can be OVERSTATED for property, cars, gold-type assets and foreign currency, and gold and currency rows are valued on the amounts entered rather than the statutory gold-gram and euro units. Source: https://nezamat.ir/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA-%D8%A8%D8%B1-%D8%B3%D9%88%D8%AF%D8%A7%DA%AF%D8%B1%DB%8C-%D9%88-%D8%B3%D9%81%D8%AA%D9%87-%D8%A8%D8%A7%D8%B2%DB%8C/.

Listed shares and exchange-traded securities: each transfer of companies' shares and priority rights through the stock exchange is taxed at a flat 0.5% of the sale value (Direct Taxes Act art. 143 bis; the Embassy of India in Tehran's official FAQ words it "Each transfer of companies' shares and priority right of shares shall be taxed at a flat rate of 0.5% of the sale value of the shares and priority rights of shares"). Value-based, not gain-based: it is due whether the sale gains or loses, and there is no loss pooling. The 0.5% is verified for companies' shares and priority rights of shares; ETF and fund units, bonds and other securities traded on the exchange sit outside the verified wording of art. 143 bis, and this calculator's listed card applying the 0.5% to them is a disclosed classification gap rather than a verified rate. Sources: https://www.indianembassytehran.gov.in/public_files/assets/pdf/faqe.pdf and https://nezamat.ir/post-28895/.

Unlisted shares and stakes: each transfer of stocks, partnership shares and priority rights in other companies is taxed at 4% of the face (nominal) value (Direct Taxes Act art. 143 note; the embassy FAQ words it "taxed at a 4% of face value of the shares and or partnership shares"). Value-based, not gain-based; no loss pooling, and the calculator needs the nominal value entered, not the sale price. Sources: https://www.indianembassytehran.gov.in/public_files/assets/pdf/faqe.pdf and https://nezamat.ir/post-28895/.

Real estate: the standing transfer tax of Direct Taxes Act art. 59 applies to definitive transfers of real property at 5% of the statutory assessed transaction value (arzeshe moamelati) fixed for the property, not automatically the parties' sale price, and to assignment of business-premises rights at 2% of the amounts received by the owner or right holder; payable by the transferor at the date of transfer. The property card therefore carries an assessed-value input that defaults to the entered sale value; the entered figure is the base of the 5% charge (and, in the chapter years, of the note 5 to art. 49 comparison). Sources: https://nezamat.ir/post-28895/ and https://persianacc.ir/tax-made59/ (statute-portal mirrors, not official government publications - flagged; the art. 59 wording was re-verified on those pages on 2026-09-20).

Source flags: the arts. 46-50 chapter text and the art. 59 rates rest on the nezamat.ir statute-portal mirrors the research sheet flags as non-official; the share-transfer rates are corroborated by the Embassy of India in Tehran's official Iran tax FAQ (https://www.indianembassytehran.gov.in/public_files/assets/pdf/faqe.pdf); the Article 131 brackets rest on the flagged private consolidated text (https://zamani.tax/articles/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA-%D9%87%D8%A7%DB%8C-%D9%85%D8%B3%D8%AA%D9%82%DB%8C%D9%85/%D9%85%D8%A7%D8%AF%D9%87-131-%D9%82%D8%A7%D9%86%D9%88%D9%86-%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA-%D9%87%D8%A7%DB%8C-%D9%85%D8%B3%D8%AA%D9%82%DB%8C%D9%85); the FAOLEX official reproduction of the Direct Taxes Act is a 2016 snapshot and cannot corroborate current figures; and no Big-4 English summary of Iranian tax (PwC/EY/KPMG) was reachable on 2026-09-19 (the PwC Worldwide Tax Summaries pages for Iran return 404).

Tax-year representation: tax year 1405 (Solar Hijri) is modelled as 2026-03-21 to 2027-03-20. Records tile on 21 March boundaries, the registered approximation of 1 Farvardin (Nowruz); in the real calendar Nowruz wobbles between 20 and 21 March (1 Farvardin 1403 fell on 20 March 2024), so a day at a boundary can sit one day off the true Solar Hijri edge.