Capital punishment is a legal penalty in Iran. The list of crimes punishable by death includes murder; rape; child molestation; homosexuality; drug trafficking; armed robbery; kidnapping; terrorism; burglary; incest; fornication; adultery; sodomy; sexual misconduct; prostitution; plotting to overthrow the Islamic government; political dissidence; sabotage; arson; rebellion; apostasy; blasphemy; extortion; counterfeiting; smuggling; recidivist consumption of alcohol; producing or preparing food, drink, cosmetics, or sanitary items that lead to death when consumed or used; producing and publishing pornography; using pornographic materials to solicit sex; capital perjury; recidivist theft; certain military offences (e. g., cowardice, assisting the enemy); "waging war against God"; "spreading corruption on Earth"; espionage; and treason. Iran carried out at least 977 executions in 2015, at least 567 executions in 2016, and at least 507 executions in 2017. In 2018 there were at least 249 executions, at least 273 in 2019, at least 246 in 2020, at least 290 in 2021, at least 553 in 2022, at least 834 in 2023, and at least 901 executions in 2024. In 2023, Iran was responsible for 74% of all recorded executions in the world, with the UN confirming that at least 40 people were executed in one week in 2024. According to a report by Amnesty International, Iran was responsible for 64% of all recorded executions worldwide in 2024.

Despite international requests for his release, the Iranian government executed a British-Iranian national Alireza Akbari in January 2023, who once served as Iran's deputy defense minister. The execution was condemned by the UK and Prime Minister Rishi Sunak, who referred to it as politically motivated and a "callous and cowardly act" carried out by a "barbaric regime."

State-sanctioned executions witnessed a rapid spike in numbers during 2023. In May 2023 alone, Iran executed at least 142 individuals, its highest monthly rate since 2015. At least 30 of those killed were from the predominantly Sunni Baluchistan.

Iran is believed to execute the most people per capita. Iran insists that the execution numbers human rights groups allege are "exaggerated," and that executions are only carried out "after a lengthy judicial process." Iranian officials cite that they are "fighting a large-scale drug war along its eastern borders, and the increase of drug lords and dealers causes a rise in executions." According to the BBC, Iran "carries out more executions than any other country, except China".

Death sentences in Iran are, in theory, legal for a variety of crimes, such as armed robbery, treason, espionage, murder, certain military offenses, drug trafficking, rape, homosexuality, sodomy, sexual misconduct, incestuous relations, fornication, prostitution, plotting to overthrow the Islamic regime, political dissidence, sabotage, apostasy, blasphemy, adultery, producing and publishing pornography, burglary, recidivist consumption of alcohol, recidivist theft, rebellion, some economic crimes, kidnapping, terrorism and few others.

There are four classes of crimes in Iranian law: qesas crimes, hadd crimes, tazir crimes, and deterrent crimes.

In Iran, laws are created by the Islamic Consultative Assembly, also known as the Parliament of Iran (Majlis). They must be verified by the Guardian Council and signed by the president of Iran. The laws must be consistent with Sharia, although many laws are derived from pre-revolution civil law, rather than Sharia. For example, while almost 80% of Iranian executions are for drug traffickers, drug trafficking laws are part of Iranian civil law, not Sharia law.

There are three types of criminal courts. Criminal courts of first instance try serious crimes, hadd crimes, and qesas crimes, such as murder, rape, and theft. These courts can issue death sentences. Criminal courts of second instance try misdemeanors and contraventions. The Islamic Revolutionary Courts try offenses aimed against the state and its associated institutions. Crimes include smuggling (e. g., of drugs or weapons), terrorism, counterfeiting, and treason. The revolutionary courts can also issue death sentences.