Iran cryptocurrency tax guide

What this guide covers

This guide documents Iran's crypto mining regulatory framework for 2025, since no tax regime was located. cbi.ir wasn't directly fetched. This is educational information, not individualized tax or legal advice.

Tax treatment of cryptocurrency

Iran licenses and tightly regulates crypto mining as an industrial activity, but no source addresses a tax regime for it or any other crypto activity. Iran recognized crypto mining as an industrial activity in 2019, and the Ministry of Industry, Mine and Trade has issued licenses to miners since 2020, following mandatory registration — an establishment license to become a legal miner, and a separate operating license to actually begin mining. The regime applies only to mining operations consuming more than 30 kilowatts. Mining facilities must also be sited outside a 30-kilometer radius of all provincial centers, with the capital Tehran and the city of Isfahan excluded from eligible locations entirely. Licensed miners are reportedly required to sell their mined cryptocurrency to the Central Bank of Iran, which uses it to help fund imports, with each miner's legal cap tied to the subsidized energy they consumed. Separately, a 2019 cabinet bill stated the government wouldn't recognize crypto trading as lawful, and neither banks nor the government would treat digital tokens as legal tender; the central bank's 2019 draft framework similarly barred using global cryptocurrencies as payment inside the country. Reported pending legislation would ban crypto payments other than a not-yet-named national digital currency while encouraging mining as a state revenue source, with the central bank regulating the domestic digital-asset market — this guide found no confirmation this bill passed.

Common taxable events

• Not identified in this research pass. No tax authority guidance on mining income, trading gains, or other crypto activity was located.

Potentially non-taxable events

• Not identified in this research pass. This guide doesn't assert crypto activity is tax-exempt merely because no tax guidance was found.

Tax rates and thresholds

Not identified in this research pass.

Cost basis and calculation

Not identified in this research pass.

Reporting and compliance

• Not identified in this research pass for individual income tax reporting.
• Licensed miners face registration and mandatory-sale obligations to the Central Bank of Iran — a regulatory/monetary matter distinct from individual income tax reporting.

Residency and cross-border issues

Not resolved in this research pass.

Example

This guide omits a worked tax example, since no tax information of any kind was located for Iran in this research pass — only a mining licensing and mandatory-sale framework.

Official resources

• Iranian National Tax Administration (INTA): https://intamedia.ir/
• Central Bank of Iran (CBI): https://www.cbi.ir/

Limitations and review information

Tax year covered: 2025. Last verified: October 28, 2026 (citation-integrity pass; the AAWSAT article re-read directly at its real URL; the prior Al Jazeera attribution could not be re-verified and was dropped). Known gap: cbi.ir wasn't directly fetched; most sources reviewed date from 2019-2021, so the current status of reported pending legislation and the mining framework couldn't be confirmed as of this review, and no tax authority source addressing crypto was located at all. This is educational information only, not individualized tax or legal advice — confirm current specifics directly with INTA, the Central Bank of Iran, or a qualified Iranian advisor.