Iran's Tax Authority Extends Exporters' FX Repatriation Deadline

The Iranian National Tax Administration, in a notice reported by Mehr on Tuesday 20 October 2026 (28 Mehr 1405), extended the deadline to fulfil export foreign-exchange obligations from the Iranian year 1404 to 21 December 2026 (30 Azar 1405). The decision follows a resolution of the export proceeds repatriation working group and is subject to a 15-month maximum period. The notice says this final date will not be extended again.

Exporters' eligibility for income-tax exemptions and export incentives will depend on how much of their FX obligations they fulfil. This extension applies to exports from 1404, not the separate rial settlement mechanism for older liabilities.