Abstract: The tax law has divided the types of taxes into two groups; Property tax and income tax. Which type of tax, for example, transfer tax, is placed in which of the mentioned groups, has important legal effects, and legal writers sometimes refer to the mentioned effects in solving some legal issues. In this research, which is described in a descriptive-analytical form, the question has been answered as to which of the types of taxes are the transfer taxes and the right to assign the place. The Court of Administrative Justice and some writers argue that being subject to property transfer tax does not require income, and sometimes even a person may suffer a loss in the sale of his property and property rights, however, he must pay the said taxes. Therefore, the Court of Justice has not considered the transfer tax as an income tax. According to the text of the law and the historical background and according to the similarity of the overhead taxes with the transfer tax and the right to assign the place, it seems that the mentioned taxes are income and the legislator has invented a simple formula to calculate it for the ease of the matter.