The following table provides an overview of other taxes that may be imposed on a company doing business in the country.

Tax Type	Rate(s)	Notes
Capital Duty	0.20%	Capital duty is payable on authorized share capital and on issue of shares at the rate of 0.2% of face value of shares.
Payroll Tax	Varies depending on the salary of the employees	Employers are required to withhold tax from the salaries of employees under the PAYE system.
Social Security Employer Contribution	23%	Employers are required to make social insurance contributions at the rate of 23% of monthly gross salary of the employees.
Social Security Employee Contribution	7%	Employees are required to contribute 7% of their gross salaries towards social insurance fund which is withheld by the employer.
Stamp duty	Varies depending on the type of document	Stamp duty is applicable on certain document types and levied on the basis of type of the document.
Transfer Tax	Varies between 2%-5% based on the nature of transfer	Transfer tax is applicable on certain transfers such as transfer of immovable property, shares, etc. and it is levied based on the nature of transfer.
Property Tax (Real property)	Varies	Real estate tax is applicable on residential units identified as unoccupied by the appropriate authority, subject to certain conditions.
Custom Duty	Varies	Custom duty is levied on imports of goods and services in Iran. Its rate varies and can be as high as 75% in Iran.
Excise Duty	NA

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