Iran provides powerful legal instruments to support innovation and domestic production — from the R&D tax credit (Article 11) to first-build support. With a specialized legal-tax team, Novaco turns these instruments into real financial leverage for subsidiary companies.
Maximizing the use of legal support instruments.
Turning R&D costs into recoverable investment.
Securing the company’s place in the official innovation ecosystem.
Article 11 of the Direct Taxes Act returns up to 20% of R&D costs as a tax credit. We design and document projects so they qualify for this credit.
Strategic products manufactured domestically for the first time can benefit from special legal support. Novaco supports this process from first-build registration to obtaining the certificate.
Article 13 lets industrial companies spend part of their tax on joint projects with universities and research centers. We build this bridge in a structured way.
Reaching Type-1 knowledge-based status brings many benefits: tax exemption, low-interest facilities and access to Innovation Fund resources. Novaco smooths this path for the holding’s technology partners.
Reviewing the company and project situation.
Article 11, 13 or first build.
Preparing technical-financial reports.
Follow-up with the relevant bodies.
Final approval and application to the accounts.
Monitoring and renewal for subsequent periods.
Full use of Article 11 across 6 internal R&D projects.
Case studyCertificate obtained for 3 localized catalyst grades.
Case studyUsing Article 13 for a membrane-technology project.
Case studyDon’t see your question? The Novaco team replies in under 24 hours.
Send a questionArticle 11 concerns the tax credit on a company’s internal R&D costs, whereas Article 13 lets part of a company’s tax be spent on a joint project with a university/research center.
The annual credit ceiling is set by the company’s taxable income. On average, up to 20% of R&D costs is recoverable.
Article 11 is carried forward to future years, so a company can bank the credit in loss years and apply it in a profitable one.
Product technical report, lab-test documentation, equipment list, standard certificate, and a strategic-product endorsement from the Ministry of Industry (MIMT).
Our specialist team is with you — from need discovery to technology transfer and commercialization.