Every foreign legal or real person and or the foreign investment companies whom are interested in the investments of projects such as development , production, industrial, transportation, agriculture , and any other similar projects or a financial assistance to the Iranian companies whom are responsible in such projects can have the privilege of the protection law of foreign investments.
The conditions and advantages of foreign investments in Iran
- the foreign banks or their branches which have been established according to the Iranian regulations and constitution laws in Iran, have the privilege of Iran’s foreign investments attraction and protection law.
- If according to the governments foreign currency law , the investors are not permitted to transfer out part or all of their investments profit in the related year from Iran, the investor is allowed to request the export of their authorized cargo without the requirement to deposit foreign currency guarantee.
- The annual permissible transfer rate of the investments to outside of Iran shall not be less than %30 of the investment .
- The currency rate for the transfer of profit or return of investment, is depending on the currency rate of the transfer date.
- The revenue due to the price increase of the sales of non-pecuniary investment is not transferable to foreign currency but investor can export Iranian cargos for the equal amount without the requirement to deposit foreign currency sales guarantees.
- In accordance to the protection law , the revenue due to sale or transfer of the original investment or foreign investment share in Iran, can be transferred out and or upon request all or part of this revenue can be once again re-invested .
- In accordance to the protection law and by the approval of the verification council, the foreign investor can transfer his shares or the investment to another foreign investor. The new investor will be protected by the law and is considered to be the replacement of the original investor.
- If the investor is interested to export cargos in results of his revenues or profit or the original investment , sale or transfer of all or part of investment and foreign investment shares , the ministries of revenue and commerce will issue an exit permit to customs or other related organization so they will not require any foreign currency guarantee. The investor if interested may invest all or part of the profit kept in Iran to be invested again and be registered as investment.
- In the case of any loss in the investment , the rules and regulations only apply to the remaining figure of investment which is registered in the balance sheet.
- The investors, whom their head office is outside of Iran , only pay a registration fee based on the capital investment in Iran .
- If a machinery or equipment are transferred to the country for a certain operation and are not registered as part of the investment can be transferred back to the origin country after the completion of the project .