Iran extends the filing deadline for 1404 rental income tax returns to the end of Shahrivar

Seyed Mohammad Hadi Sobhanian, head of Iran's National Tax Administration, has issued a circular to tax offices extending the deadline for filing rental property income tax returns under Article 57 of the Direct Taxes Act. The announcement was reported on Sunday 2 August 2026.

Under the circular, affected owners may submit their tax returns for rental property income earned in the 1404 Iranian year up to the end of Shahrivar 1405, which falls in late September 2026.

Article 57 of the Direct Taxes Act exempts people whose only source of income is property rent from rental income tax up to the salary tax exemption ceiling. That ceiling is set at 480 million toman under the 1405 budget law. Article 80 of the same law requires taxpayers to file their returns on the forms prescribed by the tax administration and within the stated deadline.