Article 76 of the Direct Taxes Law
In cases where the transfer of the subject of Article (52) of this law is subject to tax according to Article (59) of this law according to the provisions of this chapter, no other amount will be demanded for the income tax of the said transfer.
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Some examples of real estate transfer tax calculation
Example 1 property transfer
Real estate transfer tax, after receiving the amount of 25,000,000 Rials for the rights arising from the commercial position of the unit, he handed over the property to the original owner and vacated the property. Desirable: Calculation of the aforementioned transfer tax.
Tax on the transfer of the right to assign the place 500,000 = 2% * 25,000,000
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Example 2 Transferring real estate
Ms. Almasi sold her residential unit for which she received a certificate of completion on 02/02/1399 for the amount of 4,000,000,000 Rials to Mr. Ansari. The parties to the transaction intend to transfer the final deed of the property. It is desirable to calculate the said final transfer tax assuming that the transaction value of the said property is set at 2,800,000,000 Rials.
Final transfer tax based on transaction value 140,000,000=5% 2,800,000,000
Example 3 Property transfer
Six dongs of building ownership belong jointly to three people in the ratio of one dong, three dongs and two dongs. If the transaction value of the said property is 720,000,000 Rials and the selling price of the said property is 910,000,000 Rials, if the three owners want to transfer the property to the buyer, how much is the transfer tax for each share?
Real estate transfer tax based on Article 59 of the Civil Code 36,000,000 = 5% * 720,000,000
Share tax of one dong = 1*6,000,000 (6/36,000,000)
Share tax three dong = 3*18,000,000 (6/36,000,000)
Share tax two dong = 12,000,000*2 (6/36,000,000)
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Example 4: Property transfer
Mr. Yavari and his wife, respectively, the owners of 4 dong and 2 dong of property and goodwill of a business unit, on 04/08/2019, transfer the property and goodwill of the said business unit for a total amount of 800,000,000 Rials. The information obtained by the relevant tax unit is as follows:
1- The arena is 15 square meters and the nobles are 45 square meters
2- The transaction value of each square meter of the arena is 1,000,000 Rials and the transaction value of each square meter of the nobles is 2,000,000 Rials.
3- The transfer value of the relevant place is 600,000,000 Rials.
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It is desirable to calculate the transfer income tax as well as the transfer tax of the right to assign the mentioned place separately for each owner.
Transaction value of arena 15,000,000=1,000,000*15
The trading value of the gentlemen is 90,000,000 = 2,000,000*45
Transaction value 105,000,000=90,000,000+15,000,000
Transfer tax 5,250,000 = 5% * 105,000,000
Mr. Yavari’s share transfer tax = 4*3,500,000 (6/5,250,000)
Mrs. Yavari’s share transfer tax = 2*1,750,000 (6/5,250,000)
Transfer tax 12,000,000=2%*600,000,000
Mrs. Yavari’s share transfer tax = 2*4,000,000 (6/12,000,000)
Mr. Yavari’s share transfer tax = 4*8,000,000 (6/12,000,000)
Mr. Yavari’s total share tax is 11,500,000=8,000,000+3,500,000
The total tax on Ms. Yavari’s share is 5,750,000=4,000,000+1,750,000