The formation of the second government of the Islamic Emirate in Afghanistan in 2021 marked the beginning of a new chapter in relations between the Islamic Republic of Iran and Afghanistan. Given the history of hostility between Iran and the Taliban, the group's return to power provided an opportunity to examine the transformation of the Islamic Republic of Iran’s strategy toward developments in Afghanistan. This study aims to reassess the reasons underlying Iran’s pragmatic approach toward the Taliban. Employing a descriptive–explanatory method and drawing upon the theoretical framework of symbolic interactionism, the study seeks to answer the following question: What explains the Islamic Republic of Iran’s pragmatic approach toward the Taliban from 2021 to 2024, despite the ideological differences and contradictions that exist between the two sides? The research hypothesizes that, despite ongoing tensions, Iran has prioritized pragmatism in its relations with the Taliban. The findings indicate that the Islamic Republic of Iran, through its interpretation of the Taliban’s actions within an interactive framework, has shifted its strategic priority regarding the group from an ideological orientation to a pragmatic one.