The electron paramagnetic resonance (EPR) parameters (the g factors, hyperfine structure constants and the superhyperfine parameters) for the tetragonal Ir(2+) centre in NaCl are theoretically investigated from the perturbation formulas of these parameters for a 5d(7) ion in tetragonally elongated octahedra. This impurity centre is attributed to the substitutional [IrCl(6)](4-) cluster on host Na(+) site, associated with the 4% relative elongation along the C (4)-axis due to the Jahn-Teller effect. Despite the ionicity of host NaCl, the [IrCl(6)](4-) cluster still exhibits moderate covalency and then the ligand orbital and spin-orbit coupling contributions should be taken into account. In addition, the theoretical EPR parameters based on the Jahn-Teller elongation show good agreement with the observed values.
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