Research and development tax credit call for industrial units, with a deadline of late September 2026

Iran's Small Industries and Industrial Parks Organisation has invited industrial units across the country to use its research, development and investment tax credit programme. According to Mehr News Agency on Tuesday, 28 July 2026 (6 Mordad 1405), Reza Gholami Orimi, the organisation's deputy for small industries, said the programme falls under clauses (b) and (d) of article 11 of the Knowledge Based Production Leap Law and will be put on the agenda of every industrial park company in coordination with the presidential deputy office for science and the knowledge based economy.

Under clause (b), spending on research and development projects under articles 147 and 148 of the Direct Taxes Act, along with the cost of cooperation with universities, research institutes and knowledge based companies, counts as a tax credit that can be carried forward to future years and deducted from finalised tax. Under clause (d), investment in knowledge based companies listed on the main or over the counter exchange also qualifies for the credit.

He said the cost of buying laboratory equipment with no domestic equivalent is accepted up to 100 percent, and that the deadline for applying under this call is the end of Shahrivar 1405, which falls on 22 September 2026.