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tax from unoccupied houses and apartments

According to the current tax regulation by the government of Iran (Direct Tax Act) Residential units located in cities -which are identified as “Unoccupied” based on the information derived from the National Database of Real Estates and Housing of the Direct Act- shall be subject to the rental income tax.

Leasing Operation in Iran

Leasing companies have existed in Iran since 1970s but they have expanded considerably in recent years since proper context has been created for activity and operation of such companies; currently 31 leasing companies exist in Iran with the License of Establishment issued by the Central Bank of Iran. This article aims to explain the procedure of registration of leasing companies in Iran and their operation…

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