ir.webp

Iran

Transient Rentals Laws in Iran

Get Started

browse through states

Explore Rental Markets by Compliance

Compare demand, permit requirements, tax burden, and overall complexity across states.

Zanjan
Yazd
Tehrān
Sīstān va Balūchestān
Semnān
Razavi Khorasan
Qom
Qazvīn
Ostān-e Alborz
Māzandarān
Markazi
Lorestān
Kordestān
Khūzestān
Khorāsān-e Shomālī
Khorāsān-e Jonūbī
Kermānshāh
Kermān
Īlām
Hormozgān
Hamadān
Golestān
Gīlān
Fārs
Eşfahān
East Azarbaijan
Bushehr
Ardabīl

 Rental Types

Compare Rental Types and Requirements

See what’s allowed, what permits you need, and how regulations differ across rental durations.

Short-term rental

Allowed with permit

Under 30 nights

Airbnb, VRBO, direct booking

Permit required

-

Type 1 or Type 2 STR Licence

Type 1 = owner-occupied · Type 2 = non-owner-occupied

90-night annual cap for non-primary residences in restricted zones

Licence number must appear on all listing platforms

Max occupancy: 2 guests per bedroom plus 2 additional

Need the full application walkthrough?

Get your STR licence

Mid-term rental

Generally allowed

30–365 nights

Furnished monthly stays

Permit required

-

No STR permit needed

No annual night cap or density restrictions

No Hotel Occupancy Tax — meaningfully lower tax burden

Landlord-tenant rights apply — deposit, habitability, and notice obligations

Mid-term is lower friction. Get the basics right.

Get Property Report

Long-term rental

Fully allowed

12-month lease

Standard residential

Permit required

-

None — standard residential use

Residential Property Code governs · No STR obligations

No permits, night caps, or density restrictions

No Hotel Occupancy Tax obligations

Standard habitability, notice, and deposit rules apply

taxes

What Applies and Who Handles It

Understand which taxes apply, who collects them, and what you’re responsible for, especially when handling direct bookings.

STATE

Hotel Occupancy Tax

6%

Collected by

Airbnb, VRBO

Who files

Platform on your behalf

Applies to

STR under 30 days only

County 

County HOT

2%

Collected by

Platform or operator

Direct bookings

You must register & file

Applies to

STR under 30 days only

CITY

City hOT

6%

Collected by

Platform or operator

Filing frequency

Monthly

Applies to

STR under 30 days only

Combined total

All taxes, all levels

17%

OTA bookings

Platforms handle state portion

Direct bookings

You collect & file all three

Mid / Long-term

No HOT applies

Direct bookings mean three separate filings

Miss one and you're exposed. Lodge Compliance helps you automates all three

Automate Taxes Now

FAQs & Guides

Common Question From Operators

Clear answers to help you understand what’s required, and a straightforward way to get it done.

Let's Get You Compliant

How do I register my property as an STR in Texas?

Do I need a permit for mid-term rentals in Texas?

How do I handle taxes if I take direct bookings?

What happens if I don't comply?

Overview

From the bustling metropolis of Tehran to the stunning architectural heritage of Isfahan, the serene mountain vistas of Alborz, and the desert beauty of Yazd, Iran is a beautiful country with ancient and wonders breathtaking landscapes which is becoming an unexpected yet thriving hotspot for short-term rentals. Iran offers a unique tapestry of experiences for travelers seeking an authentic taste of Persian culture. This tourism boom has fueled the short-term rental market, with local and foreign visitors flocking to experience Iran’s rich history, vibrant marketplaces, and natural beauty in more intimate settings.

Short-term rental sector impacted positively the revenue stream of the Iranian government, with millions generated from licensing and taxes as tourism steadily grew. This surge has been catalyzed by popular platforms like Tap30 and Snapp, which, alongside international giants like Airbnb and Vrbo, have given travelers unprecedented access to local accommodations. By blending tradition with modern hospitality, Iran’s short-term rentals are reshaping the travel industry, creating economic opportunities for locals, and promoting cultural exchange on a global scale.

Property
Overview

In Iran, there isn't a dedicated national association exclusively for short-term rental (STR) owners and operators. However, the

Property

Disclaimer

Lodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

Stay Compliant with Ease

Access the tools you need to stay compliant and grow your lodging business effortlessly. With Lodge Compliance, navigating regulations has never been easier.

Get Access