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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

CARF Status

Not yet committed

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

Resilience & Plan B

Jurisdictional Resilience

How well-equipped this jurisdiction is for a crypto holder who wants stability, access, and protection.

2.7

JRS

Institutions
3/10
Banking Access
1/10
Tax Clarity
3/10
Business Env.
2/10
Privacy
7/10
Geopolitical
1/10

Institutions (25%), banking (20%), tax clarity (20%), business (15%), privacy (10%), geopolitical (10%). Full methodology →

Plan B Readiness

How fast you can go from “I want to move” to “I’m a tax resident with banking and optionality.”

4.8

PBR

Business Ease
2/10
Citizenship Path
5/10
Dual Nationality
10/10
Quality of Life
5/10
Safety
5/10
Bitizenship
3/10

Business ease (25%), citizenship path (20%), dual nationality, quality of life & safety (15% each), Bitizenship (10%). Full methodology →

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

Bitizenship

Citizenship & Residency by Investment

Bitizenship structures CBI and RBI programs where your investment capital maintains indirect exposure to Bitcoin, while satisfying all legal requirements of the program. A new category at the intersection of citizenship planning and digital assets.

Continue Exploring

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