About the Department
Health Technology Incubation Center of Shahrekord University of Medical Sciences
The Health Technology Incubation Center of Shahrekord University of Medical Sciences is a multifunctional institution dedicated to supporting innovation, entrepreneurship, technological development, and the commercialization of scientific research. The Center provides a supportive environment for researchers, entrepreneurs, technology-based companies, and innovative teams to develop their ideas into marketable products and services.
Through educational, administrative, consulting, technical, and financial support, the Center facilitates the establishment and development of knowledge-based enterprises and contributes to scientific advancement, economic growth, employment creation, and technology transfer.
1. Introduction and Definitions
Technology Units
Technology units are entities with an independent legal identity separate from the Incubation Center. In accordance with their articles of association or other legal documents, they operate in fields such as applied research, developmental research, engineering design, reverse engineering, technology transfer, and specialized technical services, with the objective of commercializing research achievements.
These units include private companies, industrial research and development (R&D) departments, and research centers affiliated with universities or executive organizations.
Pre-Incubation Period
The pre-incubation period lasts a maximum of six months. During this stage, individuals or talented groups with innovative industrial ideas receive the consultation and training necessary to become familiar with market conditions, identify suitable team members, develop and consolidate their business ideas, and establish independent legal entities.
Upon successfully completing this period and obtaining an independent legal identity, newly established technology units may apply for formal residency in the Incubation Center.
With the approval of the Center Director, the pre-incubation period may be extended to a maximum of nine months.
Incubation (Growth) Period
The incubation period lasts a maximum of three years. During this stage, resident technology units are supported in achieving the required development and maturity criteria.
Following successful completion of the program, technology units graduate from the Center and continue operating independently.
With the approval of the Board of Trustees, the incubation period may be extended to a maximum of five years.
Technological Idea
A technological idea is a marketable concept or proposal whose implementation is based on research and technology. It is intended to produce or acquire technical knowledge and serves as the foundation for the scientific and economic activities of technology units.
Business Plan
A business plan is a written document describing the details of a proposed business. It should explain the current situation, requirements, expectations, and anticipated outcomes while evaluating all relevant aspects of the proposed venture.
A business plan is essential for both business owners and financial supporters.
For business owners, it encourages careful consideration of business objectives and the resources required to achieve them, helping to estimate the necessary investment.
For financial supporters, it provides information needed to assess the proposed business and estimate its financial requirements.
2. History of Business Incubation Centers
The establishment of the world's first business incubator dates back to 1959 in New York, United States.
In that year, Joseph Mancuso, an American businessman, purchased a large, old building with the intention of renovating it and renting it to a single tenant. However, he realized that the building was too large for one tenant to afford its expenses.
He consequently decided to lease the building to several tenants, creating a shared business environment and generating income.
After approximately one year, the facility accommodated between 20 and 30 tenants occupying nearly 10,000 square meters.
This facility became known as the Batavia Industrial Center. According to the historical account in the Center's documentation, it remained operational and employed approximately 1,000 people.
The broader development of incubation centers gained momentum during the economic recession in the United States in the 1970s, when many large corporations reduced their workforces.
To address unemployment, the United States government supported the establishment of infrastructure for small companies and emerging businesses, leading to the development of business incubation centers in various fields.
The principal purpose of incubation centers worldwide has been to provide a supportive environment that increases the likelihood of startup success, reduces the risks associated with new businesses, and assists entrepreneurs who lack adequate capital, experience, or expertise in technology development and commercialization.
3. Objectives of the Incubation Center
Studies indicate that technological advancement and technology-based economic activities play an important role in entrepreneurship, national development, economic growth, and prosperity.
However, newly established institutions and traditional enterprises frequently encounter difficulties resulting from limited knowledge of contemporary business conditions, consumer markets, high startup costs, and effective management and organizational transformation.
These challenges increase instability and business risks, particularly during the early years of establishment or expansion.
To support small and medium-sized enterprises (SMEs) and encourage entrepreneurship, many countries have established business incubators, often within universities or technology parks.
These centers enable entrepreneurs to transform research achievements, innovative ideas, and scientific findings into commercial businesses by providing suitable support services.
The Health Technology Incubation Center is a multifunctional organization whose objective is to support the establishment and development of new professional activities and technology-based enterprises.
Main Objectives
The Health Technology Incubation Center of Shahrekord University of Medical Sciences pursues the following objectives:
-
Creating favorable conditions for the establishment of private technology companies by providing essential services.
-
Reducing the risks faced by newly established enterprises through assistance in attracting initial capital and providing specialized consultation.
-
Facilitating the commercialization of research achievements.
-
Promoting entrepreneurship and supporting innovation and creativity among young researchers.
-
Contributing to the development of local and regional technology-based economies.
-
Providing an appropriate environment for the growth and expansion of small and medium-sized knowledge-based and technology-oriented enterprises.
-
Supporting the production and development of marketable technological products and processes.
-
Creating suitable employment opportunities for entrepreneurs and university graduates.
4. Mission and Responsibilities
The primary mission of the Health Technology Incubation Center of Shahrekord University of Medical Sciences is to establish a reliable institution that supports and guides entrepreneurs and university graduates in commercializing innovative ideas and academic research to meet societal needs.
Taking advantage of the University's scientific and research capabilities, the Center serves as a supportive and facilitating organization.
By providing educational, consulting, technical, and financial services to startups, it accelerates the establishment and growth of small and medium-sized knowledge-based enterprises and contributes to knowledge creation, wealth generation, and technology transfer.
Companies admitted to the Center are expected to implement their core technological ideas, commercialize their achievements, develop their products, and establish a stable presence in the market.
After completing these stages, successful companies leave the Center and continue their activities in industrial estates, technology parks, and other industrial or commercial environments.
Applications for residency are evaluated through the Center's admission procedures. Following the required assessments and final approval by the Technology Council, eligible technology units may be admitted.
Main Responsibilities
-
Providing services to accelerate the development of admitted technology units.
-
Evaluating submitted ideas and proposals and providing consultation to improve them.
-
Providing workspace and basic administrative services.
-
Facilitating access to university laboratories and workshops.
-
Monitoring the progress of technology units and continuously evaluating their achievements to improve efficiency.
-
Guiding technological proposals toward meeting the country's technological needs.
5. Services Provided by the Center
The Health Technology Incubation Center provides the following services:
Administrative Services
Providing administrative assistance and essential working facilities to support the establishment and operation of resident technology units.
Laboratory, Workshop, and Information Services
Facilitating access to laboratory facilities, workshops, and information resources for research, development, and technological activities.
Educational Services
Providing training and educational programs to strengthen the technical, managerial, and entrepreneurial capabilities of technology units.
Consulting and Marketing Services
One of the Center's important missions is to provide specialized consultation to resident technology units and members of the Creativity Development Center.
These services are intended to transform innovative ideas into commercially viable products and support the development of technology teams, companies, and enterprises.
The Center engages experienced specialists familiar with industry and market conditions to provide professional guidance.
Specialized consultation includes:
-
Commercialization of innovative ideas and technology-based projects.
-
Preparation and development of business plans.
-
Marketing and advertising consultation in cooperation with major marketing and advertising companies.
-
Consultation on insurance regulations, labor law, and project management.
-
Accounting and financial consultation.
6. Technology Companies and Innovation Teams
The following companies and technology teams are listed in the Center's documentation:
-
Zist Royesh Knowledge-Based Cooperative Company
-
Nahal Gostar Chaharmahal Knowledge-Based Company
-
Keyvan Mehr Jahanbin Knowledge-Based Company
-
Danesh Meyar Zagros Company
-
Pishgaman Aramesh Company
-
Advanced Health Research Technology Company
-
Farasout Zagros Company
-
Royan Kesht Pars Company
-
Tak Saz Azma Technology Team
-
Zagros Technology Psychology Team
-
Zist Fanavaran Zagros Technology Team
-
Zist Tashkhis Technology Team
-
Shahid Majid Shahriari Technology Team
-
Chaharmahal Health Extract Technology Team
-
From Idea to Action Technology Team
7. Technology and Research and Development Priorities
The Center identifies the following fields as priorities for technology development and joint research and development projects between the University and industry:
-
Cell Therapy and Regenerative Medicine
-
Rehabilitation Committee
-
Laboratory Diagnostic Equipment
-
Chemical Pollution and Toxic Substances
-
Medicinal Plants and Traditional Medicine
-
Medical Equipment Development Priorities
-
Dentistry
8. Ongoing Activities of the Health Technology Incubation Center
The Center's documented ongoing activities include the following:
8.1. Collaboration with Large Industries
Developing cooperation with major industrial organizations to utilize the provisions of Clause (T) of Article 11 of the Knowledge-Based Production Leap Law.
8.2. Establishment of a Joint Innovation Center with Zist Royesh Company
Conducting consultations with the Managing Director of Zist Royesh Company regarding the establishment of a joint innovation center.
8.3. Establishment of a Joint Innovation Center with the Provincial Technical College
Holding discussions with the management of the Provincial Technical College to prepare a memorandum of understanding and establish a joint innovation center.
8.4. Supporting the Knowledge-Based Development of Companies
Providing consultation and guidance to companies residing in the Incubation Center to assist them in obtaining knowledge-based recognition for their products.
8.5. Introducing Workshops and Training Courses
Informing resident technology units about ongoing workshops and educational courses.
8.6. Cooperation with Faculty Members and Students
Communicating and consulting with faculty members and students who possess innovative ideas, encouraging them to submit proposals and participate in the Center's programs.
8.7. Royalty Agreements with Revenue-Generating Technology Units
Evaluating the conditions and feasibility of concluding royalty-based agreements with technology units that generate revenue.
8.8. Cooperation with Tax Authorities
Consulting with the relevant Tax Administration offices to organize educational workshops covering taxation and related regulatory issues.
8.9. Introduction to Relevant Systems and Regulations
Reviewing useful platforms, systems, and essential regulations associated with the Vice Presidency for Science, Technology and Knowledge-Based Economy, with the aim of introducing them to technology units.
9. Major Tax Incentives in Research and Technology
The following tax incentives and exemptions are identified in the Center's documentation.
9.1. Value-Added Tax Exemption for Research Services
Research and technological services provided by educational and research institutions and scientific associations authorized by the relevant authorities are exempt from value-added tax.
Legal Reference: Item 14, Paragraph (B), Article 9 of the Value-Added Tax Law, approved in 1400 (2021).
9.2. Tax Incentives for Research and Development Expenses
Research expenses incurred by private and cooperative legal entities operating production and industrial units with valid operating licenses may qualify for tax relief when undertaken through contracts with authorized universities, research centers, or higher education institutions.
The incentive is limited to a maximum of 10 percent of the declared tax for the year in which the expenditure is incurred.
Legal Reference: Paragraph (S), Article 132 of the Direct Taxes Law.
9.3. Zero-Rate Tax Treatment for Eligible Employees
The salaries of employees working in the administrative headquarters of science and technology parks, as well as employees of active technology companies and institutions established within those parks, are subject to zero-rate tax treatment under the cited provision.
Legal Reference: Article 10 of the Knowledge-Based Production Leap Law.
9.4. Research and Development Tax Credits
Eligible applicant companies and institutions may receive tax credits equivalent to the expenditures incurred for research and development activities.
These tax credits may be carried forward to subsequent tax years.
Legal Reference: Paragraph (B), Article 11 of the Knowledge-Based Production Leap Law.
9.5. Tax Treatment of Government Grants
Non-repayable government grants provided to knowledge-based companies and technology units established within incubation centers and science and technology parks for technology development purposes are excluded from incidental income taxation under the cited provision.
Legal Reference: Paragraph (D), Article 11 of the Knowledge-Based Production Leap Law.
9.6. Tax Credits for Investment in Knowledge-Based and Technology Companies
Companies listed on the Tehran Stock Exchange, the First or Second Market of Iran Fara Bourse, and companies with registered capital equivalent to at least one-thirtieth of the capital of the Innovation and Prosperity Fund may qualify for investment-related tax credits.
These incentives include:
A. Direct Investment
Tax credits corresponding to a maximum of 30 percent of direct investment in knowledge-based and technology companies and institutions.
B. Indirect Investment
Tax credits associated with investment in establishing or increasing the capital of research and technology funds and other investment funds or institutions.
These funds and institutions must operate in financing technology, innovation, and knowledge-based activities, with their activities approved by the relevant Technology and Knowledge-Based Production Steering Council.
Legal Reference: Paragraph (T), Article 11 of the Knowledge-Based Production Leap Law.
9.7. Tax Deductions for Contributions to Universities and Research Institutions
Cash payments and non-cash donations made by individuals, companies, and institutions to supporting foundations associated with universities, higher education institutions, research institutes, and science and technology parks may be deducted from taxable income for the year of payment, at the taxpayer's selected source.
Eligible contributions may support:
-
Repairing buildings and facilities.
-
Equipping institutional infrastructure.
-
Constructing buildings and facilities.
-
Completing buildings and facilities.
-
Research activities.
-
Technological activities.
-
Cultural activities.
Legal Reference: Iranian National Tax Administration Circular No. 200/1401/50, dated 1401/10/10.
9.8. Allocation of Value-Added Tax Revenue to Science and Technology Parks
One hundred percent of value-added tax revenues collected from technology companies established within science and technology parks shall be allocated to the respective parks for:
-
Establishing infrastructure.
-
Developing infrastructure.
-
Maintaining infrastructure and public spaces.
-
Supporting educational facilities.
-
Supporting research facilities.
-
Supporting technological infrastructure.
-
Providing municipal and public services.
Legal Reference: Note 7, Article 39 of the Value-Added Tax Law, approved in 1400 (2021).
9.9. Tax Exemptions for Knowledge-Based Companies and Companies Established in Science and Technology Parks
Knowledge-based companies and companies established within science and technology parks may qualify for tax exemptions under Articles 3 and 9 of the Law on Supporting Knowledge-Based Companies and Institutions and the Commercialization of Innovations and Inventions, in connection with Article 105 of the Direct Taxes Law.
A. Exemptions Under Article 3
Under Article 3 and the regulations governing the evaluation of knowledge-based companies, income arising from eligible knowledge-based products and activities of Type 1 production knowledge-based companies and Type 1 newly established knowledge-based companies may be exempt from direct taxation.
The exemption applies from the date of certification and continues while the company's knowledge-based certification remains valid.
The names of eligible companies and the specific income and activities covered by the exemption are submitted annually to the Iranian National Tax Administration.
The Tax Administration subsequently communicates the relevant information to tax offices throughout the country.
This exemption applies specifically to direct taxes on eligible company income. It does not include value-added tax or employees' salary taxes.
B. Exemptions Under Article 9
Under Article 9, companies and technology units established in science and technology parks and incubation centers may qualify for tax exemptions associated with production activities carried out within the designated premises of those institutions.
According to the source document, eligibility depends on establishment within the relevant park or incubation center and confirmation by its responsible officials in coordination with the relevant tax office.
The document also identifies transactions between parties established within science and technology parks or incubation centers, as well as their employees' salaries, as falling within the scope of the relevant exemption provisions.
9.10. Tax Exemptions Under Article 28 of the Implementing Regulations
Under Article 28 of the implementing regulations of the Law on Supporting Knowledge-Based Companies and Institutions and the Commercialization of Innovations and Inventions, together with its supplementary provision, eligible technology units established within science and technology parks authorized by the Ministry of Science, Research and Technology may benefit from tax exemptions.
These exemptions concern income generated from activities specified in the units' operating licenses, provided that the activities are undertaken within the relevant science and technology park and are connected to the core technological idea approved by the park.
According to the cited provision, the exemption applies from the date on which the relevant license is issued by the Director or President of the science and technology park.
10. Regulations for Transition from Pre-Incubation to Incubation
Article 1. Purpose
The purpose of these regulations is to ensure that technology units have achieved the necessary maturity and eligibility to enter the incubation stage and continue receiving support from the Center in the form of research and service credits.
Article 2. Admission Requirements
Technology units may enter the incubation stage only after meeting the relevant evaluation criteria and submitting the documentation necessary to complete their files.
2.1. Business Plan and Required Documentation
Technology units must submit detailed information concerning:
-
Their products or services.
-
Production methods.
-
Markets and customers.
-
Marketing strategies.
-
Human resources.
-
Organizational structure.
-
Infrastructure requirements.
-
Financial requirements.
-
Sources of financing.
-
Methods of utilizing financial resources.
2.2. Scheduling
Technology units must submit a work schedule for the incubation period.
The schedule must identify all activities necessary to implement the core technological idea and clarify the dependencies among these activities.
The Chief Executive Officer must prepare a Gantt chart covering the three-year incubation period in coordination with the Planning and Program Expert.
2.3. Prototype
Developing and using a functional prototype is among the most important activities during the pre-incubation stage.
To enter the incubation stage, technology units must submit their prototype together with the completed product identification documentation.
Following approval by the relevant technical expert, the prototype and its identification documentation will be placed in the Center's permanent exhibition.
2.4. Evaluation Score
Technology units must obtain at least 50 percent of the total possible evaluation score to qualify for admission to the incubation stage.
The results may be obtained from the Admission and Monitoring Expert.
If a technology unit fails to obtain the required score, it may undertake corrective measures and request reassessment before the end of the pre-incubation period.
2.5. Company Registration
After completing the pre-incubation period, a technology unit must be capable of developing into a reliable legal entity that can fulfill its social, environmental, taxation, insurance, and other statutory responsibilities.
The unit must submit its company registration number, registered company name at the Incubation Center's address, and official newspaper registration announcement to the Admission and Monitoring Expert for inclusion in its records.
Article 3. Submission of Documents
Technology units must prepare and submit all the required documents in coordination with the Planning and Program Expert and in accordance with the Center's approved regulations, no later than the end of the pre-incubation period.
Article 4. Admission Contract
By preparing and submitting the required documents, a technology unit demonstrates its eligibility to enter the incubation stage.
An agreement must subsequently be concluded for the unit's establishment within the Center during the incubation period.
Article 5. Implementation
These regulations consist of five articles, and the officials responsible for technology units are required to implement and understand their provisions.
11. Disciplinary Regulations of the Health Technology Incubation Center
The purpose of these regulations is to establish and clarify the disciplinary rules governing technology units established within the Center.
All resident technology teams and units are required to comply with the following provisions.
Article 1. Each technology unit must introduce a full-time employee or office administrator to serve as the official contact person for communication with the Center's experts.
Article 2. All technology units, whether physically resident or operating under virtual incubation, must respond promptly to the Center's written and verbal communications.
Article 3. Technology units must coordinate with the Center before accessing its premises outside official working hours.
Article 4. Each technology unit must submit a written monthly performance report to the Center.
Article 5. Technology units must comply with all applicable provisions of their contracts.
Article 6. Each technology unit must conduct its activities within the workspace allocated to it.
Article 7. Technology units must protect the Center's equipment, property, and facilities and compensate for any intentional or unintentional damage.
Article 8. Technology units must observe Islamic principles, ethical standards, and the general laws and regulations of the country.
Article 9. Technology units must cooperate with the Center in preparing comprehensive institutional information and conducting periodic company evaluations.
Article 10. Technology units must maintain appropriate cleanliness, hygiene, and health standards within their allocated workspaces.
Article 11. Technology units must properly use the Center's shared and dedicated facilities and equipment and conserve energy by switching off lights, computers, heating systems, and cooling equipment after working hours.
Article 12. Technology units must provide the Center with a complete list of team members, including full-time and part-time personnel.
Article 13. Meetings involving visitors to technology units must be conducted with the knowledge and coordination of the Center.
Article 14. Technology units must cooperate in the timely payment of designated shared expenses, including cleaning supplies and other common consumable materials.
Article 15. Technology units must avoid unnecessary noise and maintain a quiet working environment as far as possible.
Article 16. Technology units must maintain positive professional relationships with university employees, particularly administrative and security personnel.
Article 17. Technology units must not directly contact other university departments to advance their own programs. All such communications must be coordinated through the Incubation Center's office.
Article 18. Technology units must not misuse the University's name or their presence within the University when concluding contracts with external individuals, companies, or organizations. The University bears no responsibility for commitments made by technology units to individuals or legal entities.
12. Regulations Governing the Exit of Technology Units
Article 1. Purpose
The purpose of these regulations is to define the stages and procedures governing the graduation or departure of technology units from the Health Technology Incubation Center.
Article 2. Definitions
University: Shahrekord University of Medical Sciences.
Center: Health Technology Incubation Center of Shahrekord University of Medical Sciences.
Technology Team or Unit: A technology team or unit established within the Health Technology Incubation Center.
Council: Health Technology Council of the Health Technology Incubation Center.
Successful Exit: A successful exit occurs when a technology unit has registered as an independent company, prepared its core technological idea for market entry, developed the ability to operate without the Center's financial and non-financial support, and completed the implementation of its project to the semi-industrial stage.
Unsuccessful Exit: An unsuccessful exit occurs as a result of noncompliance with the Center's regulations, failure to advance the core idea, failure to achieve quantitative and qualitative objectives, dissolution, bankruptcy, or termination of the company's activities.
Article 3. Termination of Activities
The termination of a technology unit's activities within the Center is determined following an evaluation of its performance, upon the recommendation of the Center Director and approval of the Incubation Council.
Termination may occur under the following conditions:
-
Achievement of the required maturity criteria, resulting in successful graduation.
-
Violation of the Center's regulations, resulting in an unsuccessful exit.
-
Failure to advance the core technological idea due to negligence, as determined by the Center.
-
Failure to achieve the quantitative and qualitative objectives specified in the unit's commitments.
-
A request by the technology unit to terminate residency before the conclusion of its contract.
-
Expiration of the designated incubation period.
Article 4. Settlement of Accounts
Following confirmation of a technology unit's exit, the Center's Financial Affairs Office is responsible for coordinating the settlement of financial obligations related to residency and support services.
The procedures include:
-
Preparing an official exit notification letter.
-
Informing the technology unit of its scheduled departure date.
-
Arranging the return of equipment and property belonging to the Center.
-
Assessing any damage to the allocated premises or equipment.
-
Providing the unit with a detailed statement of recorded expenses.
-
Explaining the settlement procedures and repayment requirements in accordance with the Guidelines for Repayment of Allocated Credits to Technology Units.
-
Completing the technology unit's exit procedures.
-
Monitoring debt repayments and archiving payment receipts in the unit's official records.
-
Informing the technology unit, after full repayment of its debts, that it may retrieve the guarantees deposited with the Center.
Note: If a technology unit refuses or fails to settle its accounts or repay its debts, the Center's Financial Affairs Office shall take the necessary measures to enforce the guarantees.
Article 5. Revision of Regulations
Amendments to these regulations may be made upon the recommendation of the Center Director and approval of the Incubation Council.
13. Forms and Worksheets
The following forms and worksheets are listed in the Center's documentation:
-
Business Plan
-
Incubation Stage Admission Worksheet
-
Preliminary Incubation Stage Admission Worksheet
-
Kit Feasibility Assessment Worksheet
-
Medical Equipment Project Feasibility Assessment Worksheet
-
Project Evaluation Questionnaire
-
Rehabilitation Medical Equipment Project Feasibility Assessment Worksheet
-
Teaching and Consulting Applicants' Questionnaire
-
Pharmaceutical Project Feasibility Assessment Worksheet
-
Cell Therapy and Regenerative Medicine Project Feasibility Assessment Worksheet
-
Medicinal Plants Project Feasibility Assessment Worksheet
-
Monthly Pre-Incubation Evaluation Form
Supervisor of the Health Technology Incubation Center
