It seems like a dream to mine Bitcoin in Iran with subsidized electricity that allows it to cost only around US$1,320 per BTC, but in reality it's only legally viable with a government license.
Licensed miners are required to sell all mined Bitcoin to the Central Bank of Iran (which uses it to finance imports and circumvent international sanctions); unlicensed operations are considered illegal with a constant risk of equipment seizure and crackdowns.
This explains why the country represents a tiny fraction of the global hash rate.