Several big cities in Iran were declared to be subject to the payment of pollution levies
Nouraei & M. Mostafavi Law Offices 20 June 2023-Tehran – Based on Decree No. H61100T/64690 dated 30/3/1402 (20 June 1402) of the government, the Council of Ministers in the meeting of 21/3/1402 (11 June 2023) according to the proposal No. 1401/100/56183 dated 21/2/1401(12 March 2023) of Department of Environment and based on paragraph (b) Article (29) of the Value Added Tax Law approved in 1400 (2021):
The cities of Tehran, Karaj, Isfahan, Tabriz, Mashhad, Shiraz, Ahvaz, Qom, and Arak are designated as the cities subject to yearly vehicle pollution levies for the year 1402 (2021).
Article 29 of the Value Added Tax Law approved in 1400 (2021) has set annual levies for all vehicles, including light and heavy vehicles and motorcycles. In addition to such annual charges, vehicles in polluted cities are also subject to additional yearly pollution levies. Levy rates are determined in Note (1) of Article 28 of this law. The list of contaminated cities where vehicles with license plates belonging to the said cities are subject to annual pollution levies is determined every year with the proposal of Department of Environment and the approval of the Council of Ministers for implementation.
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