Iran
qualifies from many respects to be a good location for
investment and doing business. Some of the features
are highlighted below:
1. Strategic Location: A unique geographical location
at the heart of a cross-road connecting the Middle
East, Asia and Europe, empowered by many inter- and
trans-regional trade, customs, tax and investment
arrangements;
2. Market Potentials and Proximity:
Vast domestic market with a population of 65 million
growing steadily as well as quick access to
neigh boring markets with approximately 300 million
inhabitants;
3. Labor Privileges: Large pool of trained and
efficient manpower at very competitive costs in a
diversified economy with an extensive industrial base
and service sector;
4. Developed Infrastructure: Territory developed
networking in the area of telecommunication, roads and
railways across the country;
5. Low Utility and Production Cost: Diversified range
of energy, telecommunication, transportation, as well
as public utilities;
6. Abundant Natural Resources: Varied and plentiful
reserves of natural resources ranging from oil and gas
to metallic and non-metallic species reflecting the
country’s accessibility to readily available raw
materials;
7. Climatic Characteristics: A four-season climatic
endowment as a privilege to agricultural activities
throughout the country and throughout all seasons;
8. Fiscal Incentives: Reduced tax rates from 65% to a
flat fixed 25% rate of tax income despite various tax
holidays highlighted as follows:
9. Political Stability:
Representative system of government based on friendly
relationship with other nations;
10. New Investment Legislation: Enactment of new
Foreign Investment Promotion and Protection Act (FIPPA)
to substitute the former Law Concerning Attraction and
Protection of Foreign Investments in Iran (LAPFI)
providing full security and legal protection to
foreign investments based on transparency and
international standards.
List
of Investment Opportunities in the Islamic Republic of
Iran

Ministry of Economy and
Finance Affairs
State Taxation Affairs Organization
Achieving the state tax system policies and objectives
through implementation of plans and duties related to
tax collection and supervising the good implementation
of tax laws and regulations
Address: 3rd Floor, Ministry of Economic Affairs and
Finance, Soresrafil St., Bab Homayoun St.
Tel: 325 2314, 311 9872
Organization for
Investment and Economic and Technical Assistance of
Iran
This organization has been established in June 1975
for foreign investment in Iran and Iranian investment
abroad and receiving and granting foreign credit
facilities. The president of this organization is the
Vice- Minister in international affairs. The main
responsibilities of the organization are foreign
investment in Iran along with encouraging and
supporting foreign investors and receiving and
granting loans and financial facilities upto the
issuance of letter of guarantee by the government of
the Islamic Republic of Iran.
Address: Opposite the Justice Palace, Davar St., 15th
of Khordad Sq.
Tel: 393 9281
www.investiniran.ir
Privatization
Organization
This organization has been established in 2001 with
the objective of achieving development of public
participation and improvement and elevation of private
and cooperative sectors’ human resources productivity.
This organization has been given the power of attorney
by the government to transfer the shares of elected
companies to private sector. The privatization
organization should be considered as the executive
hand of the government in privatization.
Address: No. 75, Zarafshan St., Eyvanak St., Phase 4,
Shahrak Qods
Tel: 808 6663, 4
www.ipo.ir
Organization for
Collection and Sale of Possessed Properties
This institute carries out issues related to
collecting, keeping, managing, and selling properties
which are taken possessed, expropriated, seized, and
managed by the government. This organization is
considered as a state company and the head of the
general assembly of the organization is the Minister
of Economic Affairs and Finance. 609 people work at
this organization.
Address: No. 16, Sedaghat St., Opposite Park Mellat,
Valiasr St.
Tel: 201 0741-9
Economic
Affairs Research Center
This research institute has been established by permit
from the Ministry of Sciences, Researches and
Technology in 1999 with the aim of developing research
in the field of economic issues. This research center
carries out its duties through four research groups of
economy, insurance, tax, and banking.
Address: No. 60, Italia St., Tehran
Tel: 896 6920
College of Economic
Affairs
The background of education at the Ministry of
Economic Affairs and Finance goes back to the
establishment of the Finance High School in 1936. Then
the Higher College was established in 1962, and School
and the final ring of this chain was the College of
Economic Affairs, which was established in 1988 with
the permission of the Higher Council of Cultural
Revolution. This institute is active at associate and
bachelor degree Shahidis in the fields of banking
management, insurance, custom affairs, accounting
(state and tax majors) and has trained 3023 educators
for employment at the Ministry and affiliated
institutes and 2194 students are studying at daily and
night courses at the college. The scientific board of
the college is comprised of 17 members, and 200
invited professors. This college has enrolled night
course students–non-scholarship students- from 79
universities.
Address: No. 206, Somayeh St., Between Ostad
Nejatollahi St. and Qarani St., Tehran
Tel: 880 9891-3
Islamic Republic of
Iran Customhouse
This organization is responsible for implementing
custom laws and collection of the entrance and exit
rights and duties, and also the import, export and
transit of goods. The President of the customs, who is
the Vice-Minister of Economic Affairs and Finance, is
the highest-ranking authority of the customs. The
custom organization has 140 offices all over the
country and has 6000 employees. The most important
land, air, and sea customhouses are Bazargan at Turkey
frontier, Mehrabad, and Bandar Abbas, respectively.
Address: Opposite Afriqa Cinema, Valiasr Sq., Tehran
Tel: 8181
www.irica.org
Electronic Calculating Machines Services Joint Stock
Company
In addition to the responsibility of carrying out all
computerized activities of the Ministry of Economic
Affairs and Finance, this company offers its services
to some other ministries and state institutes. In
addition to Tehran, the computer centers of the
company carry out automation and data processing
activities related to economic transactions at 26
provinces. The number of human forces at this company
is 800 people.
Address: Ministry of Economic Affairs and Finance,
Naser Khosro St., Tehran
Tel: 3900006, 3900150, 3913780
Fax: 3915136

www.mohaseb.co.ir
Extracts
Iranian from Tax Code