Iran’s Mining Fiscal Regime: H2 2015

GlobalData's fiscal regime report covers Iran, which has significant mineral deposits of coal and iron ore. The Ministry of Industries, Mines and Trade is the primary body governing Iran’s mining industry. The Mining Act of the Islamic Republic of Iran deals with all matters related to the prospecting, exploration and exploitation of minerals.

Scope

The report outlines governing bodies, laws and key fiscal terms which includes royalty, corporate tax, capital gains tax, depreciation, loss carry forward, tax on foreign companies, value added tax (VAT), tax exemption, transfer tax, withholding tax.

Reasons to buy

To gain an overview of Iran's mining fiscal regime

Table of Contents

1 Executive Summary

2 The Iranian Mining Industry – Governing Bodies

2.1 Ministry of Industries, Mines and Trade

2.2 Iranian Mines and Mining Industries Development and Renovation Organization (IMIDRO)

2.3 The Geological Survey of Iran (GSI)

3 The Iranian Mining Industry – Governing Laws

3.1 Mining Act of the Islamic Republic of Iran

3.2 Executive Regulations of the Mining Act

3.2.1 Exploration

3.2.2 Exploitation

4 The Iranian Mining Industry – Key Fiscal Terms

4.1 Royalty

4.2 Corporate Tax

4.3 Capital Gains Tax

4.4 Depreciation

4.5 Loss Carry Forward

4.6 Tax on Foreign Companies

4.7 Value Added Tax (VAT)

4.8 Tax Exemption

4.9 Transfer Tax

4.10 Withholding Tax

5 Appendix

5.1 Abbreviations

5.2 Secondary Research

5.3 Primary Research

5.4 Contact GlobalData

5.5 About GlobalData

5.6 GlobalData’s Services

5.7 Disclaimer

List of Tables

Table 1: The Mining Industry in Iran – Key Taxes and Rates (%), 2015

Table 2: The Mining Industry in Iran – Royalty Rates (%), 2015

Table 3: The Mining Industry in Iran – Depreciation Rates (%) and Years, 2015

Table 4: The Mining Industry in Iran – Withholding Tax (%), 2015

List of Figures

Figure 1: The Mining Industry in Iran – Commodity Mines at Different Stages (Number of Mines), 2015

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