Iran

Iran applies a top marginal personal income tax rate of 35% and a corporate income tax rate of 25%. The tax burden is moderate-to-high, though various deductions and treaty networks may reduce effective rates. Capital gains are not taxed in Iran, which is a significant advantage for investors, traders, and those holding appreciating assets such as cryptocurrency or equities. Iran taxes residents on their worldwide income, including foreign-sourced earnings. This means income from overseas employment, investments, and business activities is subject to domestic tax rates, though double taxation treaties may provide relief. Iran does not permit dual citizenship. Individuals acquiring citizenship here may be required to renounce their existing nationality, which has significant implications for tax residency planning and global mobility.