“Considering that this corrupt regime has assassinated our leader, under no circumstances can we participate in the World Cup,” Sports Minister Ahmad Donyamali said on state television.
“Our children are not safe and, fundamentally, such conditions for participation do not exist,” the minister said.
“Given the malicious actions they have carried out against Iran, they have forced two wars on us over eight or nine months and have killed and martyred thousands of our people,” he added.
The expanded 48-team 2026 FIFA World Cup is scheduled to be held in the United States, Mexico and Canada from June 11 to July 19.
Iran’s UN ambassador, Amir Saeid Iravani, said more than 1,300 Iranian civilians have been killed since US and Israeli airstrikes began on February 28.
Iran were drawn in Group G alongside Belgium, Egypt and New Zealand, with all three of their group matches scheduled to take place in the United States, two in Los Angeles and one in Seattle.
FIFA regulations say any team that withdraws from the tournament “no later than 30 days before the first match” will be fined at least 250,000 Swiss francs ($320,800).
The rules add that disciplinary sanctions may include expelling the member association from future FIFA competitions or replacing it with another association, with a decision to be taken by the FIFA Council or a relevant committee.
Iran had selected Tucson’s Kino Sports Complex as its base camp for the tournament, and preparations stretching back 18 months now face uncertainty, with potential economic consequences in Arizona.
Earlier, FIFA President Gianni Infantino said he had met US President Donald Trump, who told him the Iranian team would be welcome to compete in the tournament.
Trump had previously said "I really don't care" if Iran participated or not.