TEHRAN, IRAN // The whirling hum of a dialysis machine could have been the soundtrack to the rest of Zahra Hajikarimi’s life but for an unusual programme in Iran that allows people to buy a kidney from a living donor.
Iran’s kidney programme stands apart from other organ donation systems around the world by openly allowing payments, typically of several thousand dollars.
It has helped effectively eliminate the country’s kidney transplant waiting list since 1999, the government says, in contrast to western nations like the United States, where tens of thousands hope for an organ and thousands die waiting each year.
Critics warn the system can prey on the poor in Iran’s long-sanctioned economy, with ads promising cash for kidneys.
The World Health Organisation and other groups oppose “commercialising” organ transplants. Some argue such a paid system in the US or elsewhere could put those who cannot afford to pay at a disadvantage in securing a kidney if they need one.
But as black-market organ sales continue in countries like India, the Philippines and Pakistan and many die each year waiting for kidneys, some experts have urged America and other nations to consider adopting aspects of Iran’s system to save lives.
“Some donors have financial motivations. We can’t say they don’t. If [those donors] didn’t have financial motives, they wouldn’t ... donate a kidney,” Hashem Ghasemi, the head of the patient-run Dialysis and Transplant Patients Association of Iran (Datpa), said. “Some people just have charitable motivations.”
Those interviewed stressed the altruistic nature of the programme – even as graffiti scrawled on walls and trees near hospitals in Iran’s capital advertised people offering to sell a kidney for cash.
As far as organ donations go, kidneys are unique. While people are born with two, most can live a full, healthy life with just one filtering waste from their blood. And although a donor and recipient must have a compatible blood type, transplants from unrelated donors are as successful as those from a close relative. In addition, kidneys from a living donor have a significantly better long-term survival rate than those from a deceased donor.
Iran started kidney transplants in 1967 but surgeries slowed after the 1979 Islamic Revolution. Iran allowed patients to travel abroad through much of the 1980s for transplants – including to America. But high costs, an ever-growing waiting list of patients and Iran’s grinding eight-year war with Iraq forced the country to abandon the travel-abroad programme.
Iran created the programme in 1988. A person needing a kidney is referred to Datpa, which matches those needing a kidney with a potential healthy adult donor. The government pays for the surgeries, while the donor gets health coverage for at least a year and reduced rates on health insurance for years after that from government hospitals.
Those who broker the connection receive no payment. They help negotiate whatever financial compensation the donor receives, usually the equivalent of $4,500 (Dh12,216). They also help determine when Iranian charities or wealthy individuals cover the costs for those who cannot afford to pay for a kidney.
Today, more than 1,480 people receive a kidney transplant from a living donor in Iran each year, about 55 per cent of the total of 2,700 transplants annually, according to government figures. For Hajikarimi, a 52-year-old Iranian mother of two, a transplant cannot come soon enough. Her kidneys failed, with doctors finding higher-than-normal protein levels in her urine, and she has been on dialysis for four months.
In that time, physicians determined Hajikarimi can undergo a transplant and the nonprofit group managing her case began looking for a donor, a process that typically takes up to six months.
Iran says its system safeguards against black-market organ sales by having the nonprofit groups handle all arrangements and hold money in escrow until after the surgery. The government’s health department also must approve the surgeries, which take place in licensed and monitored hospitals.
Foreigners are now largely banned from taking part, squelching the possibility of medical tourism.
However, it is clear that some donors are motivated by the cash payout. Inflation and unemployment remain high in Iran even after last year’s nuclear deal with world powers that saw some sanctions lifted.
One man said he applied to sell one of his kidneys to pay off his debts in Iran where debtors can be imprisoned.
“I am here because if I don’t get the money my entire life will be ruined,” said the man, who spoke on condition of anonymity for fear of ruining his professional image. “My life and my public face are in danger. This has driven me to do this.”
* Associated Press
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Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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