In the 2025 budget bill, the total tax revenues are projected to be 1,964 trillion tomans. This amount is 39% higher than the approved figure for the previous year. Given the forecasted nominal economic growth of 35%, taxes will constitute a larger share of the economy. Of the total revenues, 1,700 trillion tomans pertain to the sum of direct taxes and taxes on goods and services, while 264 trillion tomans come from import taxes. The share of total tax revenues in the government's total public resources is 33%, and in expenditures, 48%. In 2025, the ratio of total tax revenues to gross domestic product will reach 5.5%. To achieve the target set by the Seventh Development Plan, it is proposed that the sum of direct taxes and taxes on goods and services increase by 261 trillion tomans to reach 1,961 trillion tomans. Additionally, considering the proposed reduction of customs duties on machinery and production materials to 2%, import taxes are overestimated by 49 trillion tomans. In Note (1) of the bill, the value-added tax (VAT) rate remains at 10%, unchanged from the previous year. However, compared to last year, the tax exemption thresholds for salaried employees and businesses have doubled, reaching annual amounts of 288 million tomans and 200 million tomans, respectively. Furthermore, the import of new passenger cars up to 2 billion euros from exporters’ foreign currency resources has been exempted from the 100% customs duties. For most goods, the exchange rate used as the basis for calculating customs duties has been changed to the central gold and currency exchange rate on the day of declaration.