Iran's Small-Business Flat-Tax Forms Are Being Uploaded in Stages; Zero-Tax Filers Need Take No Action

Iran's National Tax Administration announced on Saturday, October 24, 2026 (2 Aban 1405), that it has begun uploading flat-tax forms under Article 100 for the 1404 tax year in stages. Mohammad Nouri, head of its voluntary-compliance office, said eligible business owners' forms will appear by November 6, 2026 (15 Aban 1405), at my.tax.gov.ir. Eligible taxpayers can review and approve their form after receiving a text message; people whose assessed tax is zero need take no action because their cases will be processed automatically.

The agency also said its genuine text messages come only from the sender name MALIAT, and links from other senders are not part of the scheme. Staged uploading means that a form not appearing in the first week does not necessarily mean the taxpayer is outside the scheme.