Explore Iran, the best potential land for investment 
 
 
1- Foreign Direct Investment Targets
Among the major goals of "the administration of Free Trade and Industrial Zones" and "Attraction and Protection of Foreign Investment"
laws include:
i-Urging and developing non-governmental activities in economy
ii-Expediting the implementation of infra-structural as well as economic growth, along with flourishing, development and construction
iii-Development and encouraging exports
iv-Acquisition and access to advanced technology
v-Increasing GNP as well as boosting investments, national revenue and production
vi-Creation of jobs and regulating job markets and demands for goods
vii- Active presence in regional and international markets
viii-Economic expansion and highlighting the role Iran plays in the global commerce
 
2- Forms of Investments
Foreign investors can launch their activities in any of the above mentioned Free or Special Zones (FTZ) or in any part of Iran in compliance with the 1932 Trade Law, the law of " Attraction and Protection of Foreign Investment" and "the administration of Free Trade and Industrial Zones" law. Investments inside the FTZ may be made either in the form of Joint Venture (with Iranian investors) or Direct investment(100% foreign investment). However in other parts of the country investments may be made only in the form of joint venture with domestic Joint Private Stock companies or Iranian individuals by establishing PJS companies provided their share of the pie would not exceed 49%.
3- Minimum Capital:
There is no minimum capital set to launch a business in the FTZ, but in other parts (Main Land)the minimum fund is 5,000,000 rials for Public Stocks companies, and 1,000,000 rials for PJS companies. Generally any business activity in other parts of Iran is subject to the country's normal trade regulations.
 
4-Authorized Economic Activities:
According to the law, almost any kind of economic activity in most economic sectors is allowed. the Organization for investment Economic and Technical Assistance of Iran (OIEITAI) and FTZ High Council specifies the details.

5- Unauthorized Economic Activities
The FTZ law bans some activities some of which are against the religious norms. While others can exclusively be carried out by the government.

6- Tax Incentives:
- Main Land
Government incentives on taxation are available to investor as a rang of chronological exemption on priority producing activities
i-Housing Projects: The income resulting from low and medium cost housing projects, subject to the actual transfer of ownership, is fully tax exempted provided that the criteria prescribed by the ministry of housing, and economic affairs & finance are met.
ii-Agricultural Activities: The income resulting from agricultural, husbandry, forestry, bee keeping activities and the like are fully tax exempted.

 
iii-Producing And Mining Activities:
a-The income earned by producing and mining units upon the permission obtained from the relevant ministry will enjoy tax exemption for 8, 6 and 4 years respectively, provided that they are located outside the 120 km radius of Tehran and 50 km radius of Isfahan. As an advantage to Iran-foreign company joint ventures the minimum exemption period will be 6 years. The list of priority projects is prepared and made available by the government at the beginning of each 5 year development plan.
b- Moreover, the producing and mining units located in less developed areas enjoy an additional extension equal to half amount of the exempt period. For example a priority 1 pharmaceutical project will enjoy an 8 year tax exemption if located outside the 50 km radius of Isfahan, but if located in a less developed area such as Hashtroud (a town in East Azarbayjan Province) it will enjoy (8-2=4, 8+4=12) a 12 year tax exemption period. The list of less developed areas is prepared by the Plan and Budget Organization at the beginning of each 5 year development plan.