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Iran Salary Calculator 2026

Free Iran salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Iran (2026)

Educational model - not tax advice. Currency IRR (nominal rials). Tax year 1404 (Iranian Solar Hijri, 21 March 2025 - 20 March 2026). Figures are nominal rials; the 1405 Budget Bill proposes a new rial (1 new rial = 10,000 old rials), so confirm the currency unit at point of use.

Employee (Gharardad-e Kar / employment contract)

  • Employee Social Security (SSO) contribution is 7% of the insurable wage. The contribution base is floored at the minimum wage (about 1,246,916,160 IRR/year) and capped at 7x the daily minimum wage (about 8,728,613,520 IRR/year). The cap and floor are arithmetic derivations from the 1404 daily minimum wage and are approximate, since the SSO computes per actual calendar-month length.
  • Income tax is computed on the annual taxable wage, which is gross less the employee SSO contribution (an exempt item). The Article 84 annual exemption (240,000,000 IRR/month = 2,880,000,000 IRR/year for 1404) is the 0% first band, then the Article 85 private-sector schedule applies: 10% to 6,840,000,000; 15% to 11,400,000,000; 20% to 19,000,000,000; 25% to 28,800,000,000; 35% above.
  • Provisional: the rates are firm per Article 85, but the exact 1404 rial boundaries between the 10/15/20/25/35% bands could not be pinned to a single English-language primary source. They are encoded as round multiples of the confirmed exemption and should be verified against the Persian 1404 Budget Law note to Article 85 before production use.
  • Employer cost is the SSO employer share of 20% plus unemployment insurance of 3% (23% total) on the same capped and floored base. It does not affect the employee net. Expat employees pay an employer share of 20% with no 3% unemployment (not modelled here).
  • Out of scope: the public-sector flat 10% schedule, the Nowruz year-end bonus exemption, in-kind housing and transport limits, and severance and pension exemptions.

Sources: INTA - Employment Income Tax, Direct Taxation Act (Arts. 84-85), Supreme Labour Council 1404 minimum wage.

Self-employed (Mashaghel / sole trader, Article 131)

  • Net business profit (revenue less deductible expenses under Articles 147-148 DTA) is reduced by the Article 101 annual exemption (equal to the salary exemption, 2,880,000,000 IRR for 1404). The Article 131 schedule then applies: 0% up to 2,880,000,000; 15% to 7,880,000,000; 20% to 12,880,000,000; 25% above. The Article 131 thresholds (500,000,000 and 1,000,000,000 IRR) are measured on taxable income.
  • Social security for sole traders is the optional self-employed scheme (sahebkaran-e herfeh-e azad). Full coverage is about 27% of the bounded profit base, with no employer counterpart. It is voluntary and the default tier is not statutorily fixed (provisional). It is not deducted before income tax.
  • Out of scope: the lower voluntary coverage tiers (12%, 14%, 18%) and presumptive or lump-sum assessment for small traders.

Sources: Direct Taxation Act (Arts. 101, 131), Ministry of Economic Affairs and Finance - Guide on Iranian Taxation.