Crypto Regulation in Iran

Restricted

Tax Information

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
Mining Tax
--

Licensing & Registration

License Required
Yes
Regulator
CBI / Ministry of Industry (Central Bank of Iran / Ministry of Industry, Mine and Trade)
Framework
2019 Cabinet-approved crypto mining regulations; CBI ban on crypto as payment
License Types
--
Estimated Cost (USD)
Variable - mining licenses tied to electricity tariffs
Timeline
3-6 (mining license) months
Ease of Licensing
Very Complex

AML / KYC

KYC Required
Yes
Travel Rule
No
FATF Member
--
FATF Status
--
Suspicious Activity Reporting
--

Mining

Mining Legal
Yes
Status
Restricted
Electricity Cost ($/kWh)
$0.01
Renewable Energy
20%
Climate
Hot
Infrastructure
Moderate
Tax on Mining Income
25% CIT may apply to mining operations
Notes
Very competitive electricity rates make this jurisdiction attractive for mining operations.

DeFi, Stablecoins & NFTs

DeFi: restrictedStablecoins: restrictedNFTs: unregulatedCBDC: research - Crypto Rial under development by CBI

Soken Services

Legal Opinion
Available | $5,000 - $20,000 | 14 days
Banking
Difficulty: Very Hard | Crypto-friendly banks: none listed
Min. Deposit
$10,000
Fiat Rails
SWIFT
Card Payments
Visa, Mastercard
Licensing Support
Available | $50,000 - $200,000

Sources

Central Bank of Iran
medium

Frequently Asked Questions

Is crypto legal in Iran?
Cryptocurrency is currently classified as "Restricted" in Iran.
What is the crypto tax rate in Iran?
In Iran, the personal capital gains tax on crypto is Unclear - no specific crypto tax guidance, and the corporate tax rate is 25% CIT may apply to mining operations.
Do I need a crypto license in Iran?
Yes, a crypto license is required in Iran. The regulator is Central Bank of Iran / Ministry of Industry, Mine and Trade under 2019 Cabinet-approved crypto mining regulations; CBI ban on crypto as payment. Estimated licensing cost: Variable - mining licenses tied to electricity tariffs.
Is crypto mining legal in Iran?
Yes, crypto mining is legal in Iran. Electricity costs approximately $0.01/kWh. Mining income is taxed at: 25% CIT may apply to mining operations. Very competitive electricity rates make this jurisdiction attractive for mining operations.
What are the AML/KYC requirements for crypto in Iran?
Yes, crypto businesses in Iran must comply with KYC (Know Your Customer) requirements.