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A Quick Guide to Iran's Commercial Laws and Regulations

The list of major laws and legal acts affecting investment and trade in goods and services in Iran as of 2015:

Foreign Investment in Iran:
Outlining the legal obligations and requirements for investing directly in Iran's market or as portfolio in Tehran's Stock Exchange (TSE), and also the facilities and protective acts provided to encourage foreign investors to enter Iran's market.
Some of the facilities provided to the foreign investors eligible under FIPPA are:

- No limitations on the number of shares owned in the joint-stock companies
- No limitations on percentage of the foreign capital
- No limitations on transferring profit abroad
- No limitations on types of capital
- Facilitating work permit and residence in Iran
- Covering all indirect risks
- Possibility of settling legal disputes at international courts

1. Foreign Investment Promotion and Protection Act (FIPPA)
2. I.R. of Iran's Foreign Investment Manual
3. Portfolio Investment by Foreign Nationals in the Tehran Stock Exchange
4. Guide to Invest in TSE by Foreign Natural Persons and Legal Entities
5. Iran's capital market- How to Invest in TSE
6. Securities Market Act of the I.R. of Iran

Export-Import Regulations:
The following link, provides the rules regulating import and export operations in the I.R. of Iran:

7. Export-Import Regulations Act Enacted 26 September, 1993 (04.07.1372)

Free Trade-Industrial Zones:
To encourage investment in the free trade-industrial zones, there are some facilities provisioned, such as:

- For direct entry into the free zones through authorized points of entry and exit, foreign nationals are not required to obtain visa in advance.
- Residence for a period exceeding six months shall be governed by the provisions of the Regulations on Employment of workforce, Insurance and Social Security in free trade-industrial zones of the Islamic Republic of Iran.
- For entry into the zones which lack the direct points of entry
(air, sea or land), foreign nationals are required to obtain visa from the country’s legations abroad. The legations of the Islamic Republic of Iran abroad shall issue, without inquiring headquarters, double entry visas valid for three days, in accordance with relevant regulations and upon presentation of a return ticket by the applicant
There are also some bylaws regarding investments and export/import operations in the free zones:
- Bylaws regarding monetary and banking operations
- Establishment and operation of Insurance institutes
- Registration of companies and property rights
- Export, import and customs
- Use of land and other national resources
- Special facilities and permanent permissibility for import of goods, produced in Free Trade–Industrial Zones
- Employment of work force, insurance and social security
- Regularities of automobile imports

8. Law on the Administration of Free Trade-Industrial Zones of the Islamic Republic of Iran
9. Regulations on Investment in Free Trade-Industrial Zones
10. Executive Bylaws on Issuance of Visa to Foreign Nationals in the Free Trade-Industrial Zones of the I.R. of Iran
11. Regulations on Entry and residence of Foreign Nationals in the Free Trade-Industrial Zones

Other Related Major Laws:

You can find other laws and regulations affecting commercial activities in Iran at the following links:

12. Iran Major Commercial Regulations at a Glance
13. I.R. of Iran's Commercial Code
14. The Labor Act, Dated 20 November 1990


Commercials, Tax, Investment, Business Guide, due diligence, Accounting, Advisory, Assurance, Consultancy, Auditing laws and regulations in Iran and Middle East

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