HellMiddle East
Iran
40%effective individual rate
Crypto mining is licensed but heavily regulated. International sanctions complicate crypto usage. Electricity-subsidized mining for export.
FATCA Partner
No
FATF Status
Blacklist
EU Blacklist
No
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Capital Gains TaxUp to 25%
Income Tax on CryptoUp to 25%
Corporate Tax25%
VAT on Crypto9%
Activity Taxes
Staking
Taxed as income
Mining
Licensed; must sell to central bank
DeFi
Not addressed
NFTs
Not addressed
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Taxable
Holding Period
No holding period benefit
None
Regulation & Residency
Regulatory Body
Central Bank of Iran
Residency Requirement
Restrictive
Reporting Requirements
Complex due to sanctions
Citizenship & Residency Path
Citizenship by descent; naturalization very difficult
Notable Conditions
- →Mining licensed and regulated
- →International sanctions impact
- →Must sell mined crypto to central bank
- →Electricity subsidies for mining
Living & Lifestyle
Cost of Living
Low
Banking Access
Very Poor (sanctions)
Quality of Life
Low-Moderate
Lifestyle Scores
Safety5/10
Healthcare5/10
Institutions3/10
Business Ease2/10
Int'l Schooling3/10
Privacy7/10