伊朗工资酬金个人所得税(2016中英文对照).doc

'. 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 allowance 10% 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 10% 超过免税额7倍部分 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