Tehran is the capital and largest city of Iran. Tehran is the economic centre of Iran. About 30% of Iran's public-sector workforce and 45% of large industrial firms are located in Tehran and almost half of these workers work for the government. Most of the remainder of workers are factory workers, shopkeepers, labourers, and transport workers.

Iran is in the Middle East, bordering the Gulf of Oman, the Persian Gulf, and the Caspian Sea, between Iraq and Pakistan. The climate is mostly arid or semi arid but subtropical along Caspian coast.

The official language is Persian (Farsi). Foreigners are not expected to be able to speak Persian, though hosts will be impressed if they can say a few words. English is widely understood. The main religion is Islam.

The economy of Iran is a mixture of central planning, state ownership of oil and other large enterprises, village agriculture, and small-scale private trading and service ventures. Its economic infrastructure has been improving steadily over the past two decades but continues to be affected by inflation and unemployment.

Business dress for expatriate businessmen is a suit and a conservative tie, while women must comply with the Islamic dress code, which is strictly enforced and should dress modestly with a long skirt and a headscarf. Before discussing business, it is important to make personal enquiries about the other person's health and family. The working week is Saturday to Thursday morning. Government offices are usually closed on Thursday. Banks are open Saturday to Wednesday 07.30-13.30.

The security risk for expatriates in Iran is medium, but high in Sistan-e-Balochistan, which is relatively underdeveloped, desolate, and poor. Risks include low levels of petty and violent crime (mainly in poor urban areas), and risks associated with protest action. Expatriates should be cautious not to offend local culture and religious sensitivities with regard to dress and behaviour.

The currency of Iran is the Iranian Rial (IRR). International debit and credit cards will generally not work in Iran. There are no cash machines that accept international bank cards. It is illegal to change money on the street.

Medical facilities are generally reasonable in the major urban areas but poor in rural areas.

The population of Tehran is 15 Million (Metro) (2018 est.), while the inflation rate (CPI) is 39.9% for Iran as at November 2018.

Xpatulator Hypothetical Tax for Iran is based on the current employment income tax rates which are progressive up to 35%.

The cost of living for expatriates / professional migrants in Tehran as at 1 January 2019 is very low in comparison to other places in the world.

Tehran is ranked as a extreme hardship location.