Heads of households, whether a homeowner or renter, should register their properties online within two months by visiting the National Property and Housing website, http://amlak.mrud.ir, as of April 8.
According to Deputy Minister of Roads and Urban Development Mahmoud Mahmoudzadeh, households who own more than two residential properties (one in the city or village of their permanent residency and the other in the city or village where their second home is located) will be subject to vacancy tax if they remain unoccupied for more than 120 days.
“Vacancy tax for real entities will be six times more than the value of the property’s rent in the first year, 12 times more than the value of the property’s rent in the second year and 18 times more than the value of the property’s rent in the third year. For legal entities, vacancy tax has been set at 12 times more than the value of the property’s rent in the first year, 24 times more than the value of the property’s rent in the second year and 36 times more than the value of the property’s rent in the third year,” Mahmoudzadeh was quoted as saying by IRNA on March 29.
This comes as Mehr News Agency quoted Omid Ali Parsa, the head of the Iranian National Tax Administration, as saying on March 23 that the first vacancy tax will be levied in the Iranian month starting July 23 and it will be half the value of the property’s monthly rent.
Roads and Urban Development Minister Mohammad Eslami said a total of 1.3 million empty homes subject to vacancy tax were notified to INTA during the last Iranian year that ended on March 20.
“According to a report by the Association of Realtors, measures taken by the ministry resulted in a 25% decline in home prices in the fourth quarter of last year [Dec. 21, 2020-March 20],” he added.
The Guardians Council–an oversight body, which ensures laws are in line with the Islamic law and Iranian Constitution, approved the parliament’s bill on revisions to Article 54 of Direct Tax Code, i.e. vacancy tax in December.
Abbasali Kadkhodaei, the council spokesman, tweeted that the parliament’s revised proposal on taxing empty homes was not found to be against the Islamic law and Iranian Constitution.
The Iranian Parliament approved the proposal on August 5.
The final approval came after the council returned the vacancy tax bill to the Majlis on August 12, citing "ambiguities" and called for amendments to the document.
The government has projected an income of 2,000 billion rials from ($8 million) vacancy tax (tax on empty homes), Mehr News Agency reported.
