Article 81: The income derived from all activities in the field of agriculture; animal rearing; stockbreeding; fish farming; bee-keeping; poultry, husbandry; hunting and fishing; sericulture; revival of pastures and forests, horticulture of any type of palm trees, is exempt from payment of taxes.
Chapter III - Tax on salary income
Article 82: The income of a real person employed by another (real or juridical) person, that is derived against services rendered by him with regard to his occupation in Iran, whether on basis of the time spent or the work done, and whether paid in cash or non-cash form, shall be subject to tax on salary income.
Note: Salary income derived from Iranian sources by individuals during their mission abroad (remitted either by the government of the Islamic Republic of Iran or by persons residing in Iran) shall be subject to tax on salary income.
Article 91: The salary income shall be exempt from taxation in the following cases:
(1) heads and members of foreign diplomatic missions in Iran and heads and members of the extraordinary delegations of foreign states with regard to the salary income received by them from their superior governments subject to reciprocal treatment, and also the heads and members of delegations of the United Nations Organization and its specialized agencies in Iran in respect of the salary income received by them from the said organization and agencies, provided that they are not nationals of the Islamic Republic of Iran;
(2) heads and members of foreign consular missions in Iran and also the staff of the cultural institutions of foreign states with regard to the salary income received by them from their respective governments, subject to reciprocal treatment;
(3) foreign experts sent to Iran with the consent of the government of the Islamic Republic of Iran under technical, economic, scientific and cultural gratuitous assistance programs of foreign states or international institutions, with regard to the salaries received by such experts from their respective governments or the said international institutions;
(4) local employees of the Islamic Republic of Iran's embassies, consulates and missions abroad in c6nnection with the salary income received by them from the government of the Islamic Republic of Iran, provided that they are not citizens of the Islamic Republic of Iran and subject to reciprocal treatment;
(5) retirement pension, survivors pension, regular annuities, termination of employment payments, dismissal compensation, payments for buying-out of services, pensions and annuities paid to the heirs, service term allowance and the salary of the period of unused leave payable to salary receivers at the time of becoming retired or disabled.
(6) Service-related travel expenditure and allowance.
(8) accommodation provided on site of the factory or workshop for the benefit of workers and low price employer provided houses outside the factory or workshop that are used by workers.
(9) compensation received from insurers with regard to physical injury, medical treatment, and the like;
(10) New Year bonus or year-end bonus up to one twelfth of the tax exemption envisaged under the Article 84 of this
employer-provided houses put at the disposal of civil servants by virtue of a legal, permission or according to special regulations.
(12) payments made by the employer, directly or through the relevant employee, to a physician or hospital for the treatment of his employees and persons who are dependent on them, where such payments are substantiated by demonstrative evidence and documents;
(13) non-cash benefits paid to employees up to two twelfths of tax exemption of the Article 84 hereof at maximum.
(14) salary income of the members of the armed forces of the Islamic Republic of Iran, whether belonging to the military or disciplinary branches, and the salary of employees subject to the employment law of the Intelligence Ministry, and also the salary income of invalids of Islamic revolution and imposed war and freed prisoners of war.