The Formation of the second government of the Islamic Emirate in Afghanistan (2021) marked the beginning of a new chapter in the relations between the Islamic Republic of Iran and Afghanistan. The rise of the Taliban, given the history of hostility between Iran and this group, served as a test to examine the transformation of the Islamic Republic of Iran's strategy in dealing with developments in Afghanistan. The aim of this research is to revisit the reasons behind Iran's pragmatic approach toward the Taliban. Therefore, relying on a descriptive-explanatory method and the theoretical framework of symbolic Interaction, the author seeks to answer the question: What has been the reason for the Islamic Republic of Iran's pragmatic approach toward the Taliban from its formation until 2024, despite some ideological differences and contradictions between them? The research hypothesis is formulated as follows: Iran, despite some tensions, has sought to prioritize pragmatism in its relations with the Taliban. The findings of the study indicate that the Islamic Republic of Iran, by interpreting the Taliban's actions within an interactive framework, has shifted its strategic priority regarding this group from the ideological level to the level of pragmatism.