Cómo declarar criptomonedas en Irán
Iran permits licensed mining, but the Central Bank restricts crypto trading and payments. In 2025, a law was approved to tax gains from speculative activities, including cryptocurrencies, with regulations still being implemented.
Quick Tax Summary
- Tax type
- Speculative Activities Tax (under implementation)
- Tipo aplicable
- Progressive rates based on the new law on speculative activities; regime under development
- Tax-exempt minimum
- No specific minimum confirmed
- Crypto-to-crypto
- No specific criteria published
- Staking y recompensas
- No specific criteria published
- Losses
- Does not apply
- Filing deadline
- According to the implementing regulations
- Formularios
- Annual income tax return
- Sanciones
- Fines and surcharges
- Autoridad fiscal
- Iranian National Tax Administration (INTA)
Sanctions and Restrictions
International sanctions prevent most foreign exchanges from operating in Iran, and the Central Bank has limited local exchanges' connections to the banking system. Review INTA regulations before declaring.
Regional context
The Middle East includes countries without personal income tax (like those in the Gulf) and others with general rules or restrictions on crypto use. Always check if platforms are authorized in your country.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Middle East
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.