Inheritance & wills in Iran

The Civil Code of Iran (Books IX–X, 1928 + amendments) codifies Jaʿari (Twelver Shia) faraid. Sunni Muslims (Kurdish, Baluch, Turkmen) may petition the court to apply their own madhhab under Art. 12 of the Constitution.

A wasiyyah is permitted up to one-third of the net estate. May be made in writing (matni), sealed (sirr), or oral with two witnesses. Notarisation at a Notary Public (Daftar-e Asnad-e Rasmi) is strongly recommended.

Notary Public office (Daftar-e Asnad-e Rasmi) under the State Welfare Organisation. The will is sealed and opened by the Civil Court (Dadgah-e Madani) after death.

2 adult Muslim male witnesses, or 1 male + 2 female. Witnesses must be of established righteousness and not direct beneficiaries.

Collecting authority

Imam Khomeini Relief Foundation (Komite Emdad) · Marja‘ offices (Sistani, Khamenei) · Local Hay’at

Tax relief

No formal income-tax deduction for Zakat at the federal level. Khums (the 20 % Shi‘a obligation) is voluntary and paid directly to a Marja‘ office.

Maximum relief

N/A (no formal tax deduction)

Notes

Jaʿari fiqh distinguishes Zakat al-Fitr (mandatory on staple food per head) and Zakat on the 9 classical items (gold, silver, wheat, barley, dates, raisins, camels, cattle, sheep). Modern cash wealth is typically routed through Khums (20 %) rather than Zakat (2.5 %). Verify the calculation with your Marja‘ of taqlid.

None — the Civil Code applies Jaʿari faraid (notably the larger share to daughters under the doctrine of ‘awl-radd reversed in favour of the child line). Sunni-school assertions are honoured on application.

Heirs apply to the Civil Court for a Certificate of Inheritance (Gowahi-e Hasr-e Werasat) listing every heir and share. Tax is paid before bank releases.

Marja‘s (sources of emulation) such as Ayatollah Sistani publish detailed faraid risala for Shia followers. Sunni minorities follow the rulings of the Iranian Sunni Council of Scholars (Shora-ye Olama-e Sunni).

• Daughter-of-only-daughter line: Jaʿari fiqh excludes some classical Sunni exclusion rules — verify expected shares against the Jaʿari ruling.
• Joint property with non-Muslim foreigners requires civil contract registration to bypass faraid presumption.
• International sanctions complicate cross-border probate of Iranian assets — use a local executor.

• Iran Judiciary
• State Welfare Organisation Notary Service

• Is Islamic inheritance (faraid) legally recognised in Iran?

  The Civil Code of Iran (Books IX–X, 1928 + amendments) codifies Jaʿari (Twelver Shia) faraid. Sunni Muslims (Kurdish, Baluch, Turkmen) may petition the court to apply their own madhhab under Art. 12 of the Constitution.

• What makes an Islamic will (Wasiyyah) legally valid in Iran?

  A wasiyyah is permitted up to one-third of the net estate. May be made in writing (matni), sealed (sirr), or oral with two witnesses. Notarisation at a Notary Public (Daftar-e Asnad-e Rasmi) is strongly recommended.

• Where do I register my will in Iran?

  Notary Public office (Daftar-e Asnad-e Rasmi) under the State Welfare Organisation. The will is sealed and opened by the Civil Court (Dadgah-e Madani) after death.

• Does Iran have forced-heirship rules that override an Islamic will?

  None — the Civil Code applies Jaʿari faraid (notably the larger share to daughters under the doctrine of ‘awl-radd reversed in favour of the child line). Sunni-school assertions are honoured on application.

• How does probate work in Iran?

  Heirs apply to the Civil Court for a Certificate of Inheritance (Gowahi-e Hasr-e Werasat) listing every heir and share. Tax is paid before bank releases.

• How many witnesses do I need for a will in Iran?

  2 adult Muslim male witnesses, or 1 male + 2 female. Witnesses must be of established righteousness and not direct beneficiaries.

• What are the most common Islamic-will pitfalls in Iran?

  Daughter-of-only-daughter line: Jaʿari fiqh excludes some classical Sunni exclusion rules — verify expected shares against the Jaʿari ruling. Joint property with non-Muslim foreigners requires civil contract registration to bypass faraid presumption. International sanctions complicate cross-border probate of Iranian assets — use a local executor.