Priority Activities Enjoying Tax Examption
in the Iranian Mainland
(Annex to Article 132 of the Direct Taxation Act.)
Table (8 years Tax Ecamption) |
| No. |
ICGS
Code |
Field
of Activity* |
No. |
ICGS
Code |
Field
of Activity* |
| 1 |
3112-000 |
Dairy Products |
21 |
3710-0153 |
Production
of Sponge Steel |
| 2 |
3116-000 |
Flour Mil |
22 |
3710-0160 |
Iron ore Pellets |
| 3 |
3411-000 |
Production of Paper Pulp,
Paper, Pasteboard Carton |
23 |
3710-0161 |
Steel Pellets |
| 4 |
3420-000 |
Production of Publishing
& Printing Related Industries |
24 |
3710-0162 |
Production of Iron Ingots |
| 5 |
3522-000 |
Pharmaceutical
Products |
25 |
3710-0163 |
Production of Steel Ingots |
| 6 |
3710-0001 |
|
26 |
3710-0170 |
Production of Large Iron
Ingots |
| 7 |
3710-0002 |
Steel
& Iron Forging |
27 |
3710-0171 |
Production of Large Steel
Ingots |
| 8 |
3710-0004 |
Steel
& Iron Casting |
28 |
3710-0172 |
Production of Small Iron
Ingots |
| 9 |
3710-0013 |
Production
of Rails |
29 |
3710-0173 |
Production of Small Steel
Ingots |
| 10 |
3710-0014 |
Production
of Steel Bars |
30 |
3710-0174 |
Production of Iron Stabs |
| 11 |
3710-0101 |
Production
of Cast Iron Ingots |
31 |
3710-0175 |
Production of Steel Slabs |
| 12 |
3710-0110 |
Production
of Steel and Ferro Alloys |
32 |
3720-0101 |
Copper Matte |
| 13 |
3710-0111 |
Production
of Ferro-Manganese |
33 |
3720-0104 |
Copper for Refining |
| 14 |
3710-0112 |
Production
of Ferro-Silicon |
34 |
3720-0105 |
Crude Ingots |
| 15 |
3710-0113 |
Production
of Ferro-Chromium |
35 |
3720-0106 |
Refined Copper |
| 16 |
3710-0114 |
Production
of Ferro-Nickel |
36 |
3720-0107 |
Copper Ingots |
| 17 |
3710-0115 |
Production
of other Iron Alloys |
37 |
3814-0842 |
Hey Shredding Machines |
| 18 |
3710-0150 |
Iron
Powder |
38 |
3821-0000 |
Production of Motors
& Turbines |
| 19 |
3710-0151 |
Steel
Powder |
39 |
3822-0000 |
Production of Agricultural
Equipments & Machinery |
| 20 |
3710-0152 |
Production
of Sponge Iron |
40 |
3823-0000 |
Production of Machinery
for Wood & Metal Working |
