Executive regulation on sport economy under the Seventh Development Plan — 2025

Executive regulation on paragraph (T) of Article 78 of the Seventh Development Plan Act, adopted by the Council of Ministers on 6 April 2025 — the mechanism for developing the sport economy and attracting non-governmental sponsors.

Adoption	6 April 2025 — Council of Ministers
Notification	13 April 2025 — No. 7731/T63825H
Legal basis	Paragraph (T) of Article 78 of the Seventh Five-Year Development Plan Act — adopted 2024
Implementing authorities	Ministry of Sport and Youth, Ministry of Economy, Plan and Budget Organisation

Full text of the regulations

Adopting authority: Council of Ministers, Sunday 6 April 2025

Special issue no.: 1972, year eighty-one, no. 23326

Executive regulation on paragraph (T) of Article (78) of the Seventh Five-Year Development Plan Act of the Islamic Republic of Iran (concerning the development of the sport economy and the attraction and encouragement of non-governmental sponsors to operate in the country's sport sector)

No. 7731/T63825H, 13 April 2025

Ministry of Sport and Youth — Ministry of Economic Affairs and Finance

Plan and Budget Organisation of the country

At its session of 6 April 2025, on the proposal of the Ministry of Sport and Youth and the Ministry of Economic Affairs and Finance and pursuant to paragraph (T) of Article (78) of the Seventh Five-Year Development Plan Act of the Islamic Republic of Iran, adopted in 2024, the Council of Ministers adopted the executive regulation on that paragraph as follows:

Executive regulation on paragraph (T) of Article (78) of the Seventh Five-Year Development Plan Act of the Islamic Republic of Iran

(concerning the development of the sport economy and the attraction and encouragement of non-governmental sponsors to operate in the country's sport sector)

Article 1 — In these regulations, the following terms have the meanings set out below:

1 — The Act: the Seventh Five-Year Development Plan Act of the Islamic Republic of Iran, adopted in 2024.

2 — The Organisation: the Plan and Budget Organisation of the country.

3 — Covered persons: non-governmental natural or legal persons.

4 — Tax credit: the amount deductible from the finally assessed performance tax of covered persons, in respect of the year in which the expenditure is made or subsequent years.

Article 2 — One hundred per cent (100%) of the cash and non-cash expenditure of persons covered by these regulations for the purpose of assisting in the realisation of the programmes of the Ministry of Sport and Youth, the National Olympic and Paralympic Committees and the sports federations, with a view to the quantitative and qualitative development of construction infrastructure and the holding of and participation in national and international sporting events, solely in respect of current appropriations (with the exception of chapters 1 and 6) and appropriations for the acquisition of capital assets set out in the annual budget acts, shall, upon notification by the Ministry of Sport and Youth and confirmation by the Organisation and in compliance with the provisions of these regulations, be treated as a tax credit of the said persons.

Article 3 — The Ministry of Sport and Youth is required to publish on its official information portal, by the end of Farvardin each year, the list of expenditure headings and capital-asset acquisition projects covered by these regulations that have been confirmed by the Organisation.

Article 4 — The tax credit is deductible each year up to a ceiling of one per cent (1%) of the finally assessed income tax of the said persons, on a collective-expenditure basis and after being entered into account with the Treasury General of the country.

Article 5 — The tax credit shall not be subject to the prompt-payment award under Article (190) or to the compensation and refund under Article (242) of the Direct Taxation Act adopted in 1987 as subsequently amended, nor to set-off against debts of years prior to the entry into force of the Act.

Article 6 — Expenditure which, in implementation of these regulations, is deducted as a tax credit from the finally assessed tax of the year in which the expenditure is made or of subsequent years (at the latest until the end of the period of implementation of the Act), shall not again be accepted as tax-deductible expenditure.

Article 7 — The Organisation is required to provide the Iranian National Tax Administration with the total confirmed expenditure of covered persons in each financial year, at the latest two months after the end of each year. The said administration is required to verify the expenditure declared by covered persons by examining valid expenditure documents within the framework of the relevant regulations, and to treat the final amount of expenditure as a tax credit in compliance with the provisions of these regulations. In the event of a false declaration regarding the expenditure incurred (as determined by the Iranian National Tax Administration), the covered persons shall be deprived of the tax credit, and the said administration is obliged to claim the tax credit granted together with the applicable legal penalties.

Article 8 — The Organisation is required to provide for the collective-expenditure budget line covered by these regulations and to determine its ceiling within the annual budget, and to record an amount equal to the tax credit granted under these regulations in each year as performance of the Iranian National Tax Administration.

First Vice-President — Mohammad Reza Aref

There is no attached file.