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General Director of the Iranian National Tax Administration (INTA) says that new tax incentives will be assigned to the tourism industry in the next Persian calendar year (1395). (SHADA: TEHRAN) — Stating that the country’s tax system has considered tax incentives and facilities for allocating resources to different economic sectors, Seyyed Kamel Taghavinejad said: Iran’s tourism industry is no exception and has very good facilities for prosperity and development.
Tourism revenues for hotels and new tourist residential centers belonging to non-governmental legal entities will be taxable at a zero rate for a period of five years and in less developed regions for 10 years, he continued.
As to the tourism and pilgrimage offices, he said: the declared income of pilgrimage and tourist offices licensed by the relevant regulatory authorities will be entirely taxable at a zero rate.
The tax exemption does not include revenue from sending tourists abroad, General Director of INTA stressed, adding: Only the income from the activities of tourist facilities is subject to the exemption and it is not applicable for the income from the transfer of such facilities.
To use any exemptions or zero rates, it is required to submit the tax declaration before constitutional deadline, he mentioned.