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I didn’t come to Iran for taxes.

I came because my smart pet feeder needed a new battery supplier. A small factory in Mashhad, they said, could make the lithium packs I needed—cheaper than Vietnam, more reliable than Turkey. I thought, Maybe this is the pivot.

Three months later, I’m sitting in a café in Shiraz, watching a man pay 1.2 million rials for a single bag of rice. The price tag says 850,000. He’s paying extra because the shopkeeper says the official rate doesn’t reflect what he paid for the rice yesterday.

I didn’t know then that inflation had passed 70%.

I didn’t know the rial was no longer money—it was a memory.

The Currency That Isn’t There

Iran’s managed currency system is like a house with no foundation. The government sets an official exchange rate—say, 42,000 rials to the dollar. But no one uses it.

In practice, you trade on the open market. Last week, I saw 780,000 rials to the dollar. Last month, it was 650,000.

The difference isn’t just inflation. It’s a collapse in trust.

People don’t trust the rial to hold value. So they avoid it. They hoard dollars—even if they can’t get them legally. They pay rent in gold coins. They settle contracts in euros.

And taxes?

If your business earns in rials but your costs are in dollars, how do you report income?

If your supplier demands payment in USD, but the tax office asks for rial receipts—what do you submit?

I asked a local accountant in Tehran. He didn’t answer. He just smiled and said, “We do what we can.”

That’s not advice. That’s surrender.

The Subsidy Trap

For years, Iran kept imported goods affordable by selling dollars at subsidized rates to certain importers—pharmacies, food distributors, medical equipment suppliers.

But in December 2025, the dollar ran out.

The government couldn’t keep up.

Suddenly, the subsidies vanished. Prices exploded.

Now, every business that imports—even indirectly—faces a dilemma:

  • Do you report your costs at the official rate? (Which makes your profit look huge, even if you’re losing money.)
  • Or do you report at the market rate? (Which the tax office might not accept, and could trigger an audit.)

I spoke with a small tech distributor who imports pet accessories from China. His monthly import value is $15,000.

He pays $1.2 million in rials on the open market.

But his tax form says he paid $360 million rials (based on the 42,000 rate).

That’s a difference of $840,000 in “paper profit.”

He told me he files the lower number.

Then he laughs.

“They don’t check. They’re too busy counting rice.”

I don’t know if that’s true.

I only know I’m now trying to figure out how to invoice my Iranian partner without triggering a red flag.

I’m not a tax expert. I build pet feeders.

But now I spend nights reading Iranian tax codes on Google Translate.

I wonder—

Is compliance even possible here?

Or is it just survival with paperwork?

Variables That Don’t Show Up on Paper

Here’s what no one talks about:

  • Cash flow is invisible. Most payments are made in cash or via informal hawala networks. No bank trail. No audit path.
  • Receipts are often handwritten. A vendor gives you a slip with a name and a number. No stamp. No VAT ID.
  • The tax office doesn’t have digital access to banks. So they rely on what you tell them.
  • Penalties are unpredictable. One business got fined 200% for using “unapproved” exchange rates. Another got zero scrutiny—even though they imported $2M in electronics.

I asked a lawyer in Isfahan if there’s a “safe” way to file.

He said:

“There’s no safe way. Only the least dangerous.”

And then he added:

“If your business is small, and you’re not importing medical gear or fuel, they usually don’t care. But if you’re growing? Then you need someone who knows how to speak their language.”

I didn’t ask what that language was.

I just nodded.

My Quiet Reflection

I came here because I thought supply chains were the problem.

I didn’t realize the real problem was trust.

Trust in currency.
Trust in institutions.
Trust that if you follow the rules, they’ll still be there tomorrow.

I’m a guy from Jilin who studied biotechnology. I don’t speak Farsi. I’ve never filed a tax return in a country where the currency changes every week.

Yet here I am—trying to make a smart feeder work in a place where people are trading rice with gold.

I keep asking myself:

Is this worth it?

Not for profit.

But for learning.

For understanding how small businesses survive when the system doesn’t work.

Maybe that’s the real export: not the pet feeder, but the patience it takes to keep going when nothing is stable.

🤔 Frequently Asked Questions

Q1: Can a foreign-owned business in Iran file taxes using market exchange rates?

Steps:

  1. Keep daily records of the open-market rate from trusted local exchanges (e.g., Sarafian or Ararat).
  2. Maintain receipts for all USD/euro payments, even if informal.
  3. Attach a signed explanation to your tax return: “Due to official rate irrelevance, all conversions based on daily market rate as per [source].”
    Key Points:
  • There is no official guidance permitting this.
  • Some small businesses do it quietly.
  • If audited, be prepared to show transaction history.
  • Consult a local accountant who has handled similar cases—not a generalist.

Steps:

  1. Register your company under Iran’s “Foreign Investment Law” (if eligible).
  2. Open a “Special Foreign Currency Account” at a licensed bank (e.g., Bank Melli, Bank Saderat).
  3. Apply for a “License for Foreign Currency Use” from the Central Bank of Iran.
    Key Points:
  • Approval is rare for small businesses.
  • Most entrepreneurs use informal channels.
  • Officially, holding USD for non-import purposes is restricted.
  • No guarantees. No timelines.

Q3: Where can I find reliable tax advisors for foreign SMEs in Iran?

Steps:

  1. Contact the Iranian Chamber of Commerce (ICC) in Tehran or Mashhad.
  2. Ask for referrals to “tax consultants experienced with foreign-owned SMEs.”
  3. Avoid firms that promise “guaranteed approvals.”
    Key Points:
  • Look for advisors who’ve worked with Chinese or Turkish importers.
  • Ask for examples of filings they’ve submitted in the past 12 months.
  • Most won’t show you documents. Ask for references instead.

Four Quiet Suggestions (Not Advice)

  1. Don’t rely on official exchange rates. Track the open market daily. Use a simple spreadsheet.
  2. Keep paper trails—even if they’re messy. A handwritten receipt with a signature and date is better than nothing.
  3. Talk to other foreign entrepreneurs. Not the big ones. The ones who’ve been here 18 months and are still alive.
  4. Accept that compliance might look like silence. Sometimes, not filing perfectly is the most responsible thing you can do.

Maybe different people will have different answers.

I don’t know if tax compliance in Iran is possible.

I only know I’m still here.

Still trying.

Still learning.

If you’ve tried to run a business where the money doesn’t make sense—where the rules shift under your feet—I’d like to hear how you kept going.

You can find me in the Lvga.com community group.

Or, if you’d rather talk quietly, JingJing from Lvga.com is always open to messages. Her WeChat is: lvga2015.

No promises. Just listening.

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🔸 Food inflation soaring past 70% as rial collapses and dollar access dries up 🗞️ 来源: Lvga.com – 📅 2026-04-21
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