Daliri Emphasizes the Use of Tax Credits under the Knowledge-Based Production Growth Lawcalendar_today
Alireza Daliri, former Deputy for Finance and Investment at the Vice Presidency for Science, Technology, and the Knowledge-Based Economy, emphasized that Article 11 of the Knowledge-Based Production Growth Law specifically addresses tax credits. He explained that tax credits allow companies to allocate their income tax toward purposes defined by the law.
According to the Public Relations Office of the Tehran E-Commerce Association, the workshop titled “How to Utilize the Knowledge-Based Production Growth Law”, part of the Association’s series of specialized workshops, was held yesterday at the Entrepreneurs Hall in Building No. 3 of the Tehran Chamber of Commerce, with the participation of Alireza Daliri.
During the well-attended session, Daliri noted that the Knowledge-Based Production Growth Law differs significantly from the law enacted in 2010. While the earlier law focused primarily on supporting knowledge-based companies, the new law adopts a broader perspective on the knowledge-based economy and seeks to involve all sectors that can contribute to the technology and innovation ecosystem.
He added that the law consists of 20 articles, 15 of which are operational, while the remaining ones address more general issues. Each of the 15 operational articles, he explained, functions almost as a standalone law with detailed guidelines for companies to benefit from it. Over time, it has become clear that many companies are not fully aware of the opportunities offered by these provisions. He also cautioned that the time frame for utilizing some of these benefits may be limited, as future governments could impose restrictions.
Daliri stated that the focus of the session was on explaining Article 11, which concerns tax credits. Under this article, companies are allowed to use their income tax in specific areas outlined by the law. In essence, the legislator permits taxes paid to the treasury to be redirected and utilized within the framework of this law.
Highlighting the sources defined under this article, Daliri referred to Clause “B,” explaining that all manufacturing and service companies with at least one year of financial statements and an R&D unit are eligible to allocate up to 100 percent of their tax credit—equivalent to income tax—toward research and development activities.
He emphasized that the legislator’s intention was to engage private sector companies more deeply in research and development. In this context, modern businesses cannot truly exist without R&D, and sustainable innovation depends on the ability of such businesses to grow through continuous research and development efforts.
Daliri also referred to Clause “T” of the law, noting that it aims to support technological deepening and maximize the use of knowledge-based companies’ capabilities. Under this clause, transferable tax credits are granted to eligible companies and institutions, which can be deducted from the finalized tax of the year in which the investment is made or in subsequent years.
He explained that this provision relates to investment tax credits, allowing companies to use their tax capacity to invest in knowledge-based enterprises.
At the conclusion of the workshop, various clauses of the law were reviewed in detail, followed by a Q&A session addressing participants’ questions about the article and the law overall.
It is worth noting that all forms and explanatory materials related to the Knowledge-Based Production Growth Law are available on the website Etebar14.ir, where companies can access the required documents.