Iran qualifies from many respects to be a good location for investment and doing business. Some of the features are
highlighted below

1. Strategic Location:
A unique geographical location at the heart of a cross-road connecting the Middle East, Asia and Europe, coupled with many inter- and trans-regional trade, customs, tax and investment
arrangements;

2. Market Potentials and Proximity:
Vast domestic market with a population of 65 million growing steadily as well as quick access to neighboring markets with approximately 300 million inhabitants;

3. Labor Privileges:
Large pool of trained and efficient manpower at very competitive cost in a diversified economy with an extensive industrial base and service sector;

4. Developed Infrastructure:
Territory developed networking in the area of telecommunication, power, water, roads and railways across the country;

5. Low Utility and Production Cost:
Diversified range of energy, telecommunication, transportation, as wellas public utilities;

6. Abundant Natural Resources:
Varied and plentiful reserves of natural resources ranging from oil and gas to metallic and non-metallic species reflecting the country’s accessibility to readily available raw materials;

7. Climatic Characteristics:
A four-season climatic endowment as a privilege to agricultural activities throughout the country and throughout all seasons;

8. Fiscal Incentives:
Reduced tax rates from 65% to a flat fixed 25% rate of tax on income despite various tax holidays highlighted as follows..

9. Political Stability:
Representative system of government based on friendly relationship with other nations;

10. New Investment Legislation:
Enactment of the new Foreign Investment Promotion and Protection Act (FIPPA) to substitute the former Law Concerning Attraction and Protection of Foreign Investments in Iran (LAPFI) by providing full security and legal protection to foreign investments based on transparency and international standards.