Tax Exemption:   1-Agricultural The income derived from all agriculture and horticulture activities ,animal rearing , fish farming, bee- keeping , poultry husbandry , hunting and fishing , sericulture, revival of pastures and forests, is exempt from payment of tax.  All the natural and juridical persons (Iranian and Foreign) can enjoy above mentioned exemption at the outset of their activities.   2- Salary Income Exemption: 50% of the salary tax of the employees working in less developed regions, as per the list prepared by the State Organization of Management and Planning shall be spared. All natural persons (Iranian and Foreign) working in the less developed regions can enjoy tax exemption until their workplace is included in the above-mentioned list.   3. Sports, Services and Education Activities Exemption: The income derived from education and training activities by non- profit schools, whether elementary, junior or senior secondary, technical or vocational, or by non- profit universities and higher education institutions, as well as the income derived from taking care of mental and physical invalids by the institution engaged in such activities, shall be exempt from tax, provided the aforesaid institution having permission from the respective authorities. The income of sporting institutions and clubs having permission from The Physical Training Organization shall also be exempt from tax, if it is derived purely from sport activities.   4.  Cultural Activities Exemption: All cultural, artistic, and journalistic activities licensed by Iran’s Islamic Culture and Guidance Ministry are tax-free. All the natural and juridical persons (Iranian and Foreign) can enjoy the said exemption by observing the regulations of Note 3 of the above Article.   5. Cooperative Exemption: 100% of the income derived from cooperative companies formed by villagers, tribesmen, farmers, hunters, workers, clerks and students are tax-free.   6. Tourism Exemption: All enterprises for internal and international tourism that hold exploitation permit from the  Ministry of Culture and Islamic Guidance shall enjoy an annual exemption with regard to 50% of their applicable taxes. All real and juridical persons (Iranian and Foreign) or in private and cooperative sectors shall enjoy the mentioned tax exemption by observing the regulations. Tourism facilities refer to the following units: -Hotel, motel and welfare services provided in the road -Guesthouse -Self-catering units such as hotel apartment, boarding-house and residence for pilgrims -residence for the youth -Parks, tourism, camps and caravans - Amusement and recreational units -Tourism and travel services offices -Exemplary tourism spots - The timesharing residences   7-Export Exemption:   A) 100% of the income derived from exportation of industrial finished goods and products of agricultural sector (including forming, horticulture, husbandry, poultry, fishery, forest and pasture products) and its conversional –signal and complementary industries, and also 50% of the income earned from exportation of other goods that are exported for achieving the objectives of the exportation of non- oil goods, shall be exempt from tax. A list of goods subject to this Article, in the course the term of each development plan based on proposal of  the ministries of Economic Affairs and Finance, Commerce, Jihad-e-Agriculture and Industrial Ministries, shall be approved by the council of Ministers. B) 100% of the income derived from exportation of different goods which have   been, or will be, imported to Iran on transit, and are exported without making any changes in  the substance there of, or doing any works on them, shall be exempt from tax. 8- Handicraft Exemption:  -The revenues of handicraft and carpet-weaving workshops and the relevant cooperative firms and production unions are tax-free. -All real and juridical persons can enjoy above mentioned exemption by observing the regulations.   9-Production Activities Exemption: 80% of the income from producing and mining activities, which is derived and declared by producing and mining enterprises of cooperative of private sectors for whom exploitation licenses are issued, or with whom extraction and sale contracts are concluded,  from the beginning of the year 2002, on words by relevant ministries, shall be exempt from the tax set forth in the Article 105 here of for a term of 4 years beginning from the date of exploitation or extraction. As regards the less developed regions, the exemption shall apply to 100% of the income for a term of 10 years.