Iran

Recovered after an initial research pass skipped Iran. RECOVERED, single-pass: Iran's official tax administration site describes its asset-related levies as a tax on uninhabited/vacant properties, a tax on real estate and luxury houses, and a tax on luxury cars, alongside transfer taxes, income tax, VAT, and inheritance tax. These are narrow, single-asset-class levies (real estate, vehicles) — the category this dataset excludes as not a general wealth tax — rather than a unified tax on total net worth, so this is affirmative evidence of what Iran does tax, not just an absence-of-mention. Caveat: tax.gov.ir and intamedia.ir (Iran's main tax-authority domains) both failed to resolve throughout this session (likely a network-level restriction in this research environment), so this finding rests on the itec.gov.ir source alone; IMF/World Bank Iran pages were not independently checked. EY's Worldwide Personal Tax and Immigration Guide does not cover Iran at all.