As it is mentioned in the previous article, Country’s budget is financial planning of the country which provided for a financial year. This plan contains country’s revenue and expenditure which helps country to achieve its goals and better implantation of policies. The major parts of budget’s revenue and expenditure have been introduced in the Iran’s Budget structure (part 1).

The resources and expenditure of Iran’s budget has been shown in the table below:

zz1Thousand Billion Rials

As it is discussed, total budget revenue divided into three major parts: general revenue, private revenue and the revenue of governmental companies. The government doesn’t reveal any details about private and governmental companies’ revenue. However, the information about three major parts of general revenue is available and those three parts are as following:

–  Government’s revenue

–  Transfer of capital asset

– Transfer of financial asset.

Total budget expenditure also divided into three parts: general expenditure, private expenditure and the expenditure of governmental companies.

The details about general revenue and expenditure of budget have been shown in the tables below:

  • Government’s revenue and expenditure


Thousand Billion Rials

  • Transfer and takeover of capital assets


Thousand Billion Rials

  • Transfer and purchasing financial assets


Thousand Billion Rials

Same as budget’s revenue, there is no any details about the expenditure of governmental companies and private expenditure. The biggest part of budget expenditure is the salary of government’s employees and retirees. In one hand, pension funds face many problems in Iran, the pension funds mechanism in Iran and the government’s challenges in this area had been discussed previously in this website in the following articles: studying the situation of pension funds in Iran, pension funds in Iran: Challenges and solutions.  on the other hand, because of large share of government in Iran’s economy, the government should pay too much salary to its employees so this caused a significant increase in government’s current costs. So, both of this costs leads to inability of government to fulfilling its commitment in public work projects. As it had reported by central bank of Iran, the average percentage of public work fulfillment during last 5 years is about 30 percent.