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Sustainable tax paid rate focuses on maintaining consistent tax avoidance outcomes over time. Sustainability differs from tax minimization. This study examines whether Sustainable tax paid rate provides information about the persistence of a firm’s pre-tax earnings and earnings components in Tehran Stock Exchange. This study uses the coefficient of variation of annual cash effective tax rate and coefficient of variation of annual cash taxes paid to proxy for a sustainable tax paid rate. The sample containing 54 firms over the period 2002–2011. The results suggest that firms with more sustainable tax don’t show more persistent pre-tax earnings and earnings components.