伊朗工资酬金个人所得税（2016中英文对照）

Employment Income Tax（就业所得税）

1) Salary

The employment income of employees in both the public and private sectors is taxed at progressive rates ranging from 0 to 20% after deducting a basic annual allowance determined by the state annual public budget laws (See Art. 85 of DTA):

员工在公共和私营部门的就业收入按累进税率从0到20％，扣除国家年度公共预算法确定的基本年度津贴征税后 Table (1): Salary Tax Rates annual taxable income rates Up to the basic annual allowance 0% Up to an amount 7 times the annual 10% allowance Amounts in excess 20%

年应税收入 税率 免税收入收下部分 0% 免税收入收上至免税额7倍部分之间 超过免税额7倍部分 10% 20%

Payments made by employers to real persons other than their own employees who are not subject to payment of retirement or insurance contributions, under such titles as consultation fees, meetings attendance fees, teaching fees, or study and research fees, shall be taxed at the flat rate of 10%, without taking into account the basic annual allowance (See Note of Art. 86 of DTA).

雇主做出比自己的员工等真实的人谁不须支付的退休金或保险的贡献，这样的标题之下的咨询费，会议出席费，教学费，或者学习和研究费用，付款应在统一的征税率10％，而没有考虑到的基本年度津贴

The following income is specifically exempted from income tax on salaries (Art. 91 of DTA):

下面的收入是专门免征所得税薪金

1) Salaries of foreign diplomats, embassy staff, etc. (subject to reciprocal treatment) and non-Iranian members of UN delegations and specialized agencies; 2) Salaries of foreign experts sent to Iran on aid programs;

3) Salaries of local employees of Iranian embassies, consulates, etc. subject to reciprocal treatment;

4) Pensions, retirement allowances and termination of employment payments; 5) Service-related travel expenditure and allowances;

6) 50% of the salary tax of employees working in villages and deprived regions;

7) Housing, on-site accommodation, food and transport allowances and other non-cash benefits provided for manual workers;

8) Compensation from medical insurance, accident insurance, etc;

9) New Year bonuses and year-end allowances up to a maximum of one twelfth of

the basic annual allowance;

10) Housing provided for civil servants;

11) Employees’ medical expenses met by employers;

12) Salaries paid to members of the armed forces, Intelligence Ministry employees, war veterans and former prisoners-of-war; and

13) Non-cash allowances provided to employees up to a maximum of two twelfth of the basic annual allowance.

1）外国外交官，使馆工作人员等（如有互惠待遇）和联合国代表团和各专门机构的非伊朗人员的薪金;

2）发送到伊朗援助项目的外国专家的工资;

3）伊朗大使馆，领事馆等受到互惠待遇的本地员工的薪金; 4）退休金，退休津贴和就业付款终止; 5）服务相关的旅行开支和津贴;

6）在村工作的职工和贫困地区的薪俸税的50％;

7）房屋，现场住宿，餐饮和交通补贴，并提供手动工人等非现金福利; 8）医疗保险，意外伤害保险等补偿;

9）新年奖金和年终津贴最高可达基本的年度津贴的十二分之一; 10）住房提供公务员;

11）员工的雇主满足的医疗费用;

12）工资支付给武装部队成员，情报部的员工，退伍军人和前战俘的战争;和 13）向员工提供非现金津贴最多最多两个第十二基本的年度津贴的。

The employment income of foreign workers has often been subject to tax on the basis of a notional scale of remuneration rather than by reference to the actual employment contract. On 11 May 1998, a directive was issued requiring expatriate workers to pay income tax on the total salary, allowances, and benefits earned during the employment period in Iran with effect from 22 June 1998. 外来人员就业收入往往受到报酬的名义规模的基础上，而不是参考实际就业契税。 1998年5月11日，一个指令被发出通知，要求外籍工人在工资总额，津贴，并在伊朗1998年6月期间的就业起生效22赚取收益缴纳所得税。

Expatriate employers are now required to submit full details of the remuneration of their expatriates, plus details of any tax withheld and copies of the relevant employment contracts to the local tax district within 2 weeks of a request by the said tax district. The report requires completion of a special specified form, which must be signed by both employer and employee. In the case of non-resident foreign employers, the expatriate is required to supply the information within 2 months of the start of employment.

现在外籍雇主必须通过该税区的外籍人士的薪酬的全部细节，加上代扣任何税收的细节和有关雇用合同的复印件2周请求内提交当地税务区。该报告需要一个特殊的指明表格，必须由雇主和雇员双方签妥的完成。在非居民外国雇主的情况下，外籍人士需要2个月的就业开始的范围内提供的信息。

The employment contract must reflect all the benefits included in the employment package. The contract must also be:

劳动合同必须反映包含在一揽子就业方案的所有好处。该合同还必须是： 1) Authenticated by the employer’s head office; and

2) Verified by competent government authorities and by the Iranian embassy in the country where the employer’s head office is located. 1）雇主的总部验证的; 和

2）政府主管部门，并在雇主的总部位于该国的伊朗使馆验证。

Failure to comply may lead to a tax assessment initially on a presumptive basis using specified notional pay scales. If the tax assessed on the presumptive basis later proves to be less than the tax due on the actual remuneration, the additional tax will be assessed and penalties shall be imposed. Tax will be refunded, if the actual remuneration proves to be less than the notional figure. 否则，可能会导致纳税评估最初使用指定的名义薪级一个假设的基础上。如果评估假定的基础上，税收后来被证明是小于应付税款的实际报酬，额外的税收，将评估和处罚以下的罚款。税将退还，如果实际的报酬被证明是小于名义图。 The Council of Ministers also passed a resolution on 17 December 2000, unifying the basis of expatriate salary charges, exchange rates of the contract, withholding taxes and compensation for increases in statutory charges. As a result, the following were implemented:

部长理事会还对17通过了一项决议2000年12月，统一的外籍工资费用，合同的汇率，预扣税和赔偿的法定加价的基础。其结果是，以下分别实施：

1) The salary tax and work permit charges of expatriates are now computed based on the salaries and fringe benefits reported in the employment contract. The employer is required to report such amounts to the tax authorities, and to the Ministry of Cooperatives, Labor and Social Welfare;

1）外籍人士的薪俸税及工作许可收费标准及依据雇佣合约报薪酬和福利，现在计算的。雇主必须为这些金额报告给税务机关，并以伊朗合作社部，劳动和社会福利;

2) If the expatriates salary and fringe benefits are not specifically mentioned in the employment contract, then the basis for computing the salary tax and work permit charges will be via a \list\which is to be prepared by the Ministry of Cooperatives, Labor and Social Welfare together with the relevant ministry or employer. This list must also be approved by the Council of Ministers; and

3) The exchange rate to be used when computing the tax and work permit charges is the rate stipulated in the employment contract unless the employer purchases the hard currency at a different rate, in which case the actual rate will be used.

2）如果外籍人士的薪酬和福利，没有在劳动合同特别提到，则计算工资税和工作许可费用将通过“统一清单”，这是由伊朗合作社部，劳动编制基础和社会福利连同相关部委或雇主。这份名单也必须由部长理事会批准; 和

3）计算税收和工作许可费用时使用的汇率是在劳动合同约定的利率，除非雇主购买硬通货以不同的速度，在这种情况下，实际利率将被使用。

No expenses are specifically listed as deductible in arriving at income subject to the tax on salaries. Direct Taxes Act does, however, provide for the general deductibility of two categories of expenditure in arriving at the taxable income of individual taxpayers. The two categories are “health and treatment expenses” and “payments for health and life insurance of employees or for insuring them against accidents arising out of work” (See Art. 148 of DTA).

任何开支是专门列为免赔在收入受到薪俸税到达。直接税法案确实，但是，为两类支出的个别纳税人的应纳税所得额到达一般扣除。这两个类别是“保健和治疗费用”和“员工的健康和生命保险或保险对他们因工作事故支付”

Also, as of 21 March 2001, employees may deduct from taxable income any payments made for housing loans, provided that the following criteria are met: 此外，截至2001年3月21日，员工可以从应纳税所得中扣除住房贷款支付的任何款项，只要满足以下标准：

1) The relevant house must be less than 120 sq m in area and must be purchased or built between March 2000 and March 2004; and

2) The employer must be provided with a statement from the relevant bank confirming the amount of the monthly installment payment and the period of the loan.

1）相关的房子一定是超过120平方米的较小面积，必须购买或2000年3月和2004年3月间建成; 和

2）雇主必须提供由相关银行确认了每月分期付款的金额和贷款期限的声明。 The tax on salaries is collected by deduction at source. Employers are obliged to calculate and withhold the relevant tax on the basis of the employee’s annual salary. The tax so deducted must be sent to the local Tax Affairs Office up to the end of the next subsequent month together with a list of the names and addresses of the payees and their respective salaries in the first month. For subsequent months, only changes to the original list need to be reported. Where the payer of an amount subject to the tax on salaries is not the payer of the recipients’ basic salary, wage, etc., he must deduct the tax at the rate of 10% and pay it to the local Tax Affairs Office up to the end of the next subsequent month together with a form including the particulars of the payees (See Art. 86 of DTA). 有关薪俸税是在源头扣除收集。雇主有义务计算并代扣代缴员工的年薪的基础上，相关税收。所以扣除税收必须在第一个月的名称和收款人的地址和各自的工资清单一起送到当地税务事务办公室到下一个后续月底。对于随后的几个月中，只有改变原来的名单需要报告。凡量受到薪俸税的付款人不在收件人的基本工资，工资等的付款人，他必须在10％的税率扣除税款，并缴纳到地方税务事务办公室达接下来的一个月以后一起使用，包括收款人详情的形式结束（见第DTA86）。 Persons receiving a salary paid from abroad are required to pay, up to the end of the next subsequent month following the date of receiving such salary, the due tax the Tax Affairs Office of the district where they are domiciled. They are also obligated to submit, until July 22 (the end of the month of Tir) of the next year, a tax return on the salary received by them to the same Tax Affairs Office (See Art. 88 of DTA). 接收来自国外支付工资的人员都需要支付，直到下一个后续月底以下收到这样的薪水，到期税收在那里它们被定居区的税务事务办公室的日期。他们也有义务提交，直至明年7月22日（TIR的月底），在他们收到同样的税收事务办公室工资报税

Exit visas and extensions of residence permits and work permits will only be issued to foreigners on to presentation of a tax clearance or a written commitment by the Iranian legal person employer that is the party to the contract with the employer of expatriate employees or with the third party Iranian legal entities (See Art. 89 of DTA).

So, the expatriate will not be barred from leaving the country, when such a contractual commitment has been entered into force, even if the taxes have not been settled.

出境签证和居留许可的扩展和工作许可证只颁发给外国人到一个完税或伊朗法人雇主的书面承诺是党与外籍雇员的雇主或与第三合同演示党伊朗法律实体（见第DTA第89号）。因此，外籍不会离开这个国家，当这样的合同承诺已生效，即使税尚未结清禁止。

In cases where the payers of salary fail to remit the applicable tax on stipulated time, or pay a sum below the actual amount, the competent Tax Affairs Office is required to calculate the applicable tax together with the fines thereof, and to claim the same, by means of an assessment notice, from the payers of the salary who will be treated as taxpayers (Art. 90 of DTA). This rule shall also be applicable to the taxpayers who receive a salary from abroad but fail to remit the tax due within the legal time limit. 在情况下，工资的付款人未能汇在规定的时间适用税率，或支付的实际数额以下的总和，主管税务事务办公室要求与其罚款一起计算的适用税率，并声称是相同的，通过评估通知的方式，从谁将会被视为（90 DTA艺术。）纳税人工资的支付者。此规则也因应在法定期限内适用于谁从国外领取工资，但未能汇出税纳税人。 The penalty for failure to comply with salary tax withholding requirements is a fine equal to 10% of the unpaid tax (See Art. 199 of DTA). In addition, failure may be regarded as tax crime whereby the employer or the director(s) of the employing enterprise shall be sentenced to grade-six penalties (See Art. 274 of DTA). 对于不遵守工资扣缴税款的要求的处罚是罚款等于未付税的10％（见第DTA199）。此外，故障可能被视为税收犯罪即雇主或用人企业的厂长（S）应判处年级六个处罚

Claims for the refund of an overpaid salary tax must be made in writing by the recipient of the salary to the Tax Affairs Office local to his place of residence after the July 22 (expiry of the month of Tir) of the next year up to the end of the same year (See Art. 87 of DTA).

对于一个多缴薪俸税退税申请必须以书面工资明年收件人税务厅地方到他的住所7月22日（TIR月到期）之后，到进行同年年底 2) Benefits in kind 实物福利

The assessable value of benefits in kind is normally the cost to the employer but in the following cases the assessable value is calculated as a percentage of salary and other regular remuneration paid in cash (net of deductions):

实物福利的应评税值通常是成本的雇主，但在下列情况下应评税值作为工资，现金支付等常规薪酬（扣除后净额）的百分比计算： 1) Furnished housing: 25%; 2) Unfurnished housing: 20%; 3) Chauffeur-driven car: 10%; and

4) Car without chauffeur: 5% (See Note of Art 83 of DTA). 1）带家具的住房：25％; 2）空屋住房：20％;

3）带司机驾驶的轿车：10％; 和

4）汽车没有司机：5％（见数据的艺术83注）。 3) Pension income 养老金收入

Pensions, retirement allowances, and termination of employment payments are exempt from taxation (See Art. 91 of the DTA. 养老金，退休津贴和就业支付的终止是免税 4) Directors remuneration 董事酬金

Directors remuneration is added to their annual salary obtained from employment payments and is subject to tax.

董事薪酬增加就业的付款得到了他们的年薪并缴纳税款。

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