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In early 2016, following the implementation day of the Iran nuclear deal, Shell explored how to progress business opportunities in the energy sector with the Iranian government. However, following geopolitical developments in 2018, Shell suspended its Iran-related activities until further notice.

Country Financial Analysis

The statutory corporate income tax rate in Iran is 25%.

Any legacy activities pertaining to Iran, i.e. payment of tax, have been conducted outside the USA by non-US affiliates of Royal Dutch Shell plc. None of the payments disclosed were made in US dollars, nor are any of the balances disclosed held in US dollars. However, for disclosure purposes, all have been converted into US dollars at the appropriate exchange rate.

Corporate income tax
This is a direct tax imposed on companies’ profits. It is sometimes levied at a national level but can also be levied on a state or local basis.
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