Iran has no specific cryptocurrency regulation.
| Status | Restricted |
| Risk Score | 80/100 (Very High Risk) |
| Region | middle east |
| Currency | IRR |
| Capital Gains (Personal) | Unclear - no specific crypto tax guidance |
| Capital Gains (Corporate) | 25% CIT may apply to mining operations |
| VAT on Crypto | No |
| Staking Tax | Unclear |
| Airdrop Tax | Unclear |
No crypto-specific tax guidance available.
| Required | Yes |
| Regulator | CBI / Ministry of Industry |
| Framework | 2019 Cabinet-approved crypto mining regulations; CBI ban on crypto as payment |
| Ease | very_complex |
| Cost | Variable - mining licenses tied to electricity tariffs |
Status: Restricted
Status: Restricted
Status: unregulated
| Legal | Yes |
| Electricity | $0.005/kWh |
| Renewable | 7% |
| Infrastructure | poor |
Mining is legal but heavily regulated with strict licensing and electricity rationing. Iran's cheap electricity attracts miners despite restrictions. Cooling costs are moderate due to arid climate.
| Stability | unstable |
| Sanctions | Yes |
| Corruption Index | 25/100 |
| Banking Access | very_restricted |
Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map
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