The entry of any amount of currency into the country is exempt from tax

According to the Iran Economist Central Bank Public RelationsAccording to the notification of this bank to the customs and based on the approval of the Anti-Sanction Headquarters of the Supreme National Security Council, the entry of foreign currency into the country (including banknotes and remittances) is exempt from taxes.

Accordingly, any natural or legal person can import any amount of foreign currency banknotes into the country by declaring currency at the customs, and none of the security, law enforcement and customs agencies have the right to prevent it.

The central bank, the Ministry of Economic Affairs and Finance, the police, and other relevant agencies are required to make arrangements to facilitate the inflow of currency, and activists in this area should not worry about taxation and regulatory scrutiny over capital inquiries.