Hassan Kazemi Qomi, Iran’s special envoy for Afghanistan, has announced the consolidation of ties between the Islamic Emirate and the Islamic Republic, transforming the former into a strategic ally of the latter. Despite historical Shiite opposition and Iran’s previous animosity towards the Taliban, bilateral relations between the Islamic Republic and the Islamic Emirate are progressively deepening. Iran has emerged as the principal economic partner of the Taliban, boasting a substantial export volume of two billion dollars to Afghanistan. Notably, the Taliban have opted to maintain the economic path charted by Ashraf Ghani, favoring Pakistani ports over those in Central Asia and Iran’s Chabahar. Analysts point to Iran’s considerable influence over Kandahar, a stronghold of the Taliban, underscoring Tehran’s strategic positioning in the region.The structural parallels between the Islamic Emirate and the Islamic Republic are striking, with centralized leadership vested in the hands of the supreme leader, who holds sway over a symbolic cabinet tasked with governance affairs. This alignment serves as a testament to Tehran’s adeptness in fostering a regime akin to its own within its geopolitical sphere. Formal recognition of the Taliban regime by the Islamic Republic underscores the depth of this burgeoning alliance, as evidenced by the escalating security cooperation between the two entities. Iran’s diplomatic endeavors extend to advising and mentoring Taliban leadership in Kabul, signaling a proactive engagement aimed at consolidating mutual interests. While Iran seeks to disrupt the Taliban’s rapport with Pakistan, it concurrently endeavors to leverage the group as a regional proxy akin to Hezbollah, Hashd al-Shaabi, Ansar Allah, and Hamas. Although progress in this realm has been modest thus far, Iran’s efforts have effectively thwarted Western encroachment while fostering closer ties with the Taliban. In summary, Iran has effectively cemented its status as a strategic partner of the Taliban, marking a pivotal shift in regional dynamics with far-reaching implications.