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HMRC internal manual

Double Taxation Relief Manual

Iran: Admissible and inadmissible taxes

Admissible for unilateral relief

Income Tax (including surcharges levied for the benefits of municipalities and Chambers of Commerce) on income of the following types

Directors’ remuneration,
Trading profits (where charged on ascertained profits),
Contractors’ profits - even where the profits are computed on an arbitrary basis (and tax deducted at source from gross payments made to contractors),
Real estate rentals,
Professional profits of engineers and architects,
Mortgage and similar interest,
Tax deducted at source from gross payments made to contractors
Corporation Tax.


Tax on shipping (freight tax).