According to recent reports, the Iranian National Tax Administration has set the annual individual income tax brackets and rates for the 2022-23 tax year as follows:

• up to IRR 672 million - 0%
• over IRR 672 million up to 1,800 million - 10%
• over IRR 1,800 million up to 3,000 million - 15%
• over IRR 3,000 million up to 4,200 million - 20%
• over IRR 4,200 million - 30%

Note, the standard tax year…