Supports of Investments

Conditions, Benefits, and Supports of Investments in Iran

The most important features of Iranian Law for Encouraging Foreign Investment and legal privileges of the law are those listed below:

•Accepting investment by foreign governmental companies
•Indemnity for nationalization and confiscation
•Possibility of investment by Iranian citizens with foreign-originated capital as a foreign investor
•Possibility of settling disputes by referring to international arbitration
•Possibility of providing support for investments made by foreigners in the past
•Non-existence of limit for percentage of foreign share
•Non-existence of limit for the amount of foreign investment
•Non-existence of limit on the amount of profit for sending abroad
•Non-existence of limit on the amount of capital for transferring abroad
•Non-existence of limit on the type of acceptable capital
•Facility for arrival and staying of foreign investors
•Providing coverage for non-commercial risks
•Facilitating the process for admitting foreign investor and issuing permit and license for foreign investors


In addition to above mentioned law, there are other facilities for making investments in the country in the framework of other laws and regulations of the country. Some of these facilities are as follows:
•Exemption of production-line machineries from paying customs duties
•Tax Exemptions at following rates:
•Tourism, 50% unlimited
•Export, 100% unlimited
•Agricultural products, 100%, Unlimited
•Industrial and Mining Products, 80% for four years
•Industrial and Mining Products (Deprived Areas) , 100% for ten years