This report provides an explanation and analysis of the Budget Bill of the Islamic Republic of Iran 1404 AH (2025-2026), including changes in big tables, general provisions, and the governing policies outlined in the budget clauses. Given that the Plan and Budget Organization of the Islamic Republic of Iran (PBO) has integrated off-budget and conventional budget figures in the Budget Bill of the Islamic Republic of Iran 1404 AH (2025-2026), this report attempts to separate these figures to allow for comparison with previous years. The report further analyzes the developments across various scenarios, including the total budget figures, off-budget items, and the conventional budget.

It is worth noting that this report was prepared and compiled by the Research Group for Innovative Planning, Budgeting, and Modeling Systems. This report was authored by Younes Taymouri, with scientific collaboration from Gholamreza Garaei Nezhad (Ph.D.), under the supervision of Mohammad Javad Mohseninia, and comprises 42 pages.

Those interested in reading the report may access and download the full research document through the following link.