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Deadline for Iran rental income tax returns for 1404

22 September 2026 · All day · Economic event · Iran

Outcome

Iran's National Tax Administration issued a circular extending the filing deadline for rental income tax returns under Article 57 of the Direct Taxation Act to the end of Shahrivar 1405 (September 22, 2026). The extension covers rental income earned in the 1404 Iranian year and was announced on August 2, 2026. For taxpayers whose only income is property rent, the exemption ceiling is set at 480 million tomans under the 1405 budget law.