Completion Time Frame: 2-3 days (simultaneous with Steps 2, 3, 4, 5, 6, and 7)
Completion Costs: IRR 400
Points to Note:
The inquiry is valid for 1 month if done in Tehran.

Step 2: Obtain a tax clearance certificate from the Economic Affairs and Finance Department

Completion Time Frame: 2-7 days (simultaneous with Steps 1, 3, 4, 5, 6, and 7)
Completion Costs: 5% regional property value
Points to Note:
The clearance of taxes is determined according to official regional values. The certificate is valid for 1 month.

Step 3: Obtain settlement certificate for reconstruction duty from the Municipality

Completion Time Frame: 1 day (simultaneous with Steps 1, 2, 4, 5, 6, and 7)
Completion Costs: no cost
Points to Note:
A tax clearance certificate must be obtained from the Municipality to account for all the renovations made to the property.

Step 4: Obtain a Certificate of Completion of the building

Completion Time Frame: 30 days (simultaneous with Steps 1, 2, 3, 5, 6, and 7)
Completion Costs: no cost
Points to Note:
A certificate of completion of the building erected on the land must be obtained from the Municipality.

Step 5: Obtain a certificate of occupation and insurance liquidation

Completion Time Frame: 7 – 30 days (simultaneous with Steps 1, 2, 3, 4, 6 and 7)
Completion Costs: no cost
Points to Note:
In case the building is used for administrative purposes and has a certificate of completion of the building, a certificate of occupation and insurance liquidation must be obtained from the Department of Labor & Social Affairs for all insured workers.

Step 6: Obtain a social security clearance certificate

Completion Time Frame: 7 days (simultaneous with Steps 1, 2, 3, 4, 5, and 7)
Completion Costs: no cost
Points to Note:
A social security clearance certificate must be obtained from the Social Security Organization.

Step 7: Payment of transfer tax at Bank Melli

Completion Time Frame: 1 day (simultaneous with Steps 1, 2, 3, 4, 5, and 6)
Completion Costs: 5% of property value (transfer tax) + 0.5% of property value (legal stamp transferred to government)
Points to Note:
The legal stamp should be paid at Bank Melli Iran before drafting the sale purchase agreement. According to the laws and regulations of the Registration Department, transfer tax is calculated according to the “Mantaghe Bandi” (zoning) price, so transfer tax for deeds up to IRR 40,000,000 would be 3% and for deeds of over IRR 40,000,000 would be 5% of the total amount. The price mentioned in the deed may be the ”Mantaghe Bandi” price or the real price. In any way ‘‘Mantaghe Bandi” price is the basis of calculation which is between 7% to 10% of the real price. Even if the real price is mentioned in the deed, the basis of calculation for transfer tax is the ”Mantaghe Bandi” price which is calculated by the notary.

Step 8: The deed is prepared and notarized at the notary public’s office

Completion Time Frame: 1-3 days
Completion Costs: IRR 1,260,000 (approximately)
Points to Note:
The notary public collects an amount according to legal tariffs at the time of drawing up the deed, which includes writing fee and the registration fee.

Step 9: The title is registered at the Real Estate Registration Department

Completion Time Frame: 3 days
Completion Costs: Registration fee already paid in Step 8
Points to Note:
The title is registered at the Real Estate Registration Department by the notary public, who sends an abstract of the deed.