sobanyan, head of the organization of affairs tax the tax administration has announced the identification400,000 rental properties for tax collection. this number of properties has been identified by reviewing the information received from the real estate and independent property system related to the performance of 1399 to 1400. according to article 53 of the direct taxes law, 75% of real estate rental income is taxable and 25% is exempt from tax. in tehran, houses less than 150 square meters and in other parts of the country units less than 200 square meters are exempt from tax. in june this year , the members of the parliament obliged the landlords of the residential properties to sign the rental contract for the properties and independent properties register through notary offices in the electronic document registration system or in the country's real estate transaction registration system. it is free to receive the tracking code for rental contracts in the real estate and independent system. ceo. efrini shahri of iran says that since the beginning of the 13th government, 17,000 units