Explore Iran, the best potential land for investment
 
 
2- Exchange Arrangement:
RIAL is Iran's currency. There are two rates in Iran.
i-According to C.D. rate one United States dollar is approximately equal to eight thousand rials with a little fluctuation (US$ 1.00 = 8,000 rials).
ii-The official rate, applying exclusively to related government organizations for importing essential goods, US$ 1.00 = 1,752 rials. The offer and demand factor determines the former rate. This rate is also impressed by decisions made in the Tehran Stock Exchange Chamber. There are very little fluctuations in the rates. Anybody, inclusive of investors, merchants, manufacturers, foreign tourists and Iranian travelers can exchange Iranian currency at the C.D. rate and buy it from banks.
VI- Taxation:

1- Tax Exemption
Any business or industrial activity in the Free Trade Zones enjoyed Tax Exemption for a period of 15 years. Also 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. Also import of raw material or investment-related goods into the FTZ will enjoy duty free.

2- Depreciation
Generally, all assets owned or used by a company for the purpose of its trade are depreciable, whether tangible or intangible, new or used, if their values necessarily diminish with time or by usage. Depreciation is calculated on the first day the asset is made available for use by the entity. Establishment expenses such as registration fees and consultancy fees are depreciable up to a maximum period of 10 years. The depreciation rates are indicated in the depreciation table which is prepared by the Ministry of Economic Affairs and Finance and approved by the Council of Ministers. Depending on the case, the calculation method could be straight-line or declining-balance. Overall, expenses arising before the exploitation period is depreciable up to a maximum period of ten years starting from the exploitation date.

VII- CONCLUSION
Enormous and rich natural resources make Iran one of the most appropriate grounds for foreign investment in both manufacturing and commercial sectors. Access to enormous consumer markets in the Central Asian Republics and the Persian Gulf littoral states through the vast transportation routes such as the well-organized Iranian railway road and highways network have paved the way for foreign investment. Also availability of plenty specialized manpower inclusive of cheap skilled labor provide countless unrivaled and golden opportunities for such investments
While moving toward an open economy Iran has formulated new regulations aimed at laying appropriate grounds for inviting the investors. Political stability plays a key role in creation of security and safety. You may now find it is the right time to take advantage of limitless opportunities ahead of you while studying the potential business grounds in this vast country. Your opportunities challenge the imagination. You will live to see some of your rivals reaping the fruits beyond imagination in this new arena. You can surely try to materialize your business ideas in Iran. The government of Iran believes the attainment of a flourishing and prosperous economy, while taking advantage of advanced technology and experience, is only possible through partnership and close joint cooperation with other countries. That is why while paving the way for such gestures, not only it is opening its arms to warmly receive the said investors, but also it is offering all its facilities to them.
Depreciation Generally, all assets owned or used by a company for the purpose of its trade are depreciable, whether tangible or intangible, new or used, if their values necessarily diminish with time or by usage. Depreciation is calculated on the first day the asset is made available for use by the entity. Establishment expenses such as registration fees and consultancy fees are depreciable upto a maximum period of 10 years. The depreciation rates are indicated in the depreciation table which is prepared by the Ministry of Economic Affairs and Finance and approved by the Council of Ministers. Depending on the case, the calculation method could be straight-line or declining-balance. Overall, expenses arising before the exploitation period is depreciable upto a maximum period of ten years starting from the exploitation date.
Textile & Clothing Ind. 8 years Leather & Shoe Ind. 8 years
Plastic Ind. 10 years Telecommunication Ind. 8%-15%
Pharmaceutical, Health & Medical Ind. 8-10 years Steel & Steel Mill Ind. 8 & 10 years
Printing, Copying & Graver Ind. 10% or 100% Water & Sewage Ind. 10 or 15 years
Construction Materials Ind. 10 years Agriculture & Animal Husbandry Ind. 8or10 years or 30%
Glass Ware Ind. 8 or 10 Tractor & Combine Manufacturing Ind. 10 years
Cement Ind. 10 years Cinema & Film Ind. 10 years
Food & Beverage Ind. 6,8,10 or 15 years Paint & Adhesive Ind. 10 years
Chemical Ind. 10 years Motor Vehicles 15%-35%
Oil & Petrochemical Ind. 10 or 12 years Road & Construction Machinery 25%
Cellulose & Wood Ind. 10 years Tools & Equipment 100%
Paper & Pulp Ind. 8 or 10 years Mining Machinery 2-5 years
Electricity & Electronic Ind. 8 or 10 years Workshop Buildings & Factory, Resident Buildings 7%-10%
Household Ind. 10 years Office Equipment 10 years
Lastic, Tire & Tube Ind. 10 years