The legal system of Iran
A codified system whose form is continental and whose substance is Twelver Shia jurisprudence. The Civil Code of 1928–35 was drafted on the French model but its provisions on persons, family and succession restate Shia fiqh, and it remains in force. After 1979 the criminal law was rebuilt around Islamic categories — hadd, qisas, diyat and ta'zir — now consolidated in the Islamic Penal Code of 2013. The distinguishing institutional feature is that all legislation must pass the Guardian Council, which vets every enactment for consistency with Islamic criteria and the Constitution and may void it outright, so review happens before promulgation rather than in court.
Legal tradition
Iran belongs to the islamic law with civil law codification tradition. A codified system whose form is continental and whose substance is Twelver Shia jurisprudence. The Civil Code of 1928–35 was drafted on the French model but its provisions on persons, family and succession restate Shia fiqh, and it remains in force. After 1979 the criminal law was rebuilt around Islamic categories — hadd, qisas, diyat and ta'zir — now consolidated in the Islamic Penal Code of 2013. The distinguishing institutional feature is that all legislation must pass the Guardian Council, which vets every enactment for consistency with Islamic criteria and the Constitution and may void it outright, so review happens before promulgation rather than in court.
How power is divided
Unitary, with 31 provinces headed by governors-general appointed by the Interior Ministry, alongside elected city and village councils created by the Constitution and operating since 1999 with limited competences.
Where law comes from
- The Constitution
- Article 4 requires all laws to be based on Islamic criteria; the Guardian Council judges compliance.
- Sharia (Twelver Shia fiqh)
- The substantive foundation; Article 167 directs judges to authoritative sources where statute is silent.
- Statutes of the Islamic Consultative Assembly
- Effective only after Guardian Council approval.
- The Civil Code and Islamic Penal Code
- French-form codification restating Shia substantive rules.
- Supreme Court unification rulings
- Resolve conflicting interpretations and bind lower courts.
The legal profession
Two parallel routes to practice, which is unusual and consequential: attorneys licensed by the Iranian Bar Association (Kanoon-e Vokala), a self-governing body dating to 1953, and attorneys licensed under Article 187 of the Third Development Plan directly by the judiciary. The two groups have contested each other's standing for two decades. Notaries operate licensed offices under the registration organisation, and their authentication is required for property transfers, marriage contracts and powers of attorney.
Law by topic in Iran
- Immigration & NationalityVisa control, and one of the world's largest long-standing refugee populationsEntry and residence are governed by the 1931 Act on Entry and Residence of Foreign Nationals. Iran hosts a very large Afghan population under a mix of refugee registration, Amayesh cards and irregular status.
- Family LawShi'a jurisprudence codified, with family courts and the 2013 Family Protection LawMarriage, divorce and custody are governed by the Civil Code's personal status provisions, drawn from Twelver Shi'a jurisprudence, and administered by specialised family courts under the Family Protection Law 2013.
- Tax LawDirect Taxes Act, VAT, and a large exempt religious-endowment sectorThe Direct Taxes Act governs income and corporate tax, with a 25 per cent corporate rate. VAT applies under the 2008 Act as amended in 2021. Religious levies are collected outside the tax system.
- Employment & LabourThe Labour Code 1990 and the Islamic labour councilsThe Labour Code 1990 governs private employment, with dispute boards rather than ordinary courts hearing most claims. Independent trade unions are not permitted; representation runs through Islamic labour councils.
- Business & CorporateThe Commercial Code 1932, and sanctions as the dominant practical constraintCompanies are formed under the Commercial Code 1932 and its 1969 amendment. The binding practical constraint on business with Iran is not company law but the international sanctions regime.
- Property & LandDeed registration, and a constitutional bar on foreign land ownershipTitle is registered with the Deeds and Properties Registration Organisation. Foreign nationals cannot generally acquire land, and acquisitions by foreign entities require government approval.
- Criminal LawA penal code organised around hadd, qisas, diya and ta'zirThe Islamic Penal Code, substantially revised in 2013, classifies punishments as hadd (fixed by scripture), qisas (retaliation), diya (blood money) and ta'zir (discretionary). Iran retains and frequently applies the death penalty.
- Civil ProcedureGeneral courts, revolutionary courts and the Supreme CourtCivil claims begin in the general courts and are appealed to provincial courts of appeal, with limited further review by the Supreme Court. Revolutionary courts sit alongside the ordinary hierarchy with jurisdiction over security, narcotics and certain economic offences.
- Constitutional LawA republic subordinated to Islamic criteria, with the Leader above the elected branchesThe 1979 Constitution, amended in 1989, combines elected institutions with clerical supervision. The Supreme Leader appoints the head of the judiciary and half the Guardian Council, which vets legislation for conformity with Islam and the constitution and vets candidates for elected office.
Found something out of date on Iran?
Corrections are reviewed against the primary source before anything changes.