Crypto Miners Can Benefit From Tax Holiday

Cryptocurrency miners will be eligible for tax exemption if, like non-oil exporters, they repatriate their overseas earnings, Iran's National Tax Administration said.
As per INTA regulations crypto mining is a taxable business, like other industrial activities, and should follow requirements of the Central Bank of Iran in repatriating their overseas earnings, IRNA reported. 
Special tax regulations regarding the location of industrial units and their distance from major cities do not apply to crypto mining units, INTA says.