The punishment for homosexuality is currently death for men. (Unless if there is sex between a mature person and a minor; in which can the mature person will be killed while minor will receive up to 74 lashes. Same case applies for 2 minors.) For women, the punishment is up to 100 lashes. Women with a certain number of repeat offenses can become subject to the death penalty as well.

Iran does not provide same-sex couples with any form of legal recognition, and marriage is defined as between a man and a woman.

The 1986 Press Law contains Article 6 which prohibits content that undermines Islam, including the spread of "fornication and forbidden practices and publishing photographs, pictures, and materials which "violate public chastity". Punishments include flogging and imprisonment.

Article 237 of Iran's Penal Code provides that same-sex affection between men or between women other than ‘liwat’ or ‘tafkhiz’ (Anal Sex between men and frotting), such as “kissing or touching as a result of lust”, is punishable with 31-74 lashes.

In Iran, there are no laws restricting to discussing LGBT topics in the Internet. However those who are accused of Political dissidence or plotting to " overthrow the Islamic Republic " could be subjected to the death penalty as well, of which charges are also included with Homosexuality . An estimated number from the Amnesty International reports is that more than 5,000 Gay men and Lesbians have been executed since the 1979 Islamic Revolution.

Became legal due to a fatwa from Khomeini in 1987. Trans individuals have the gender they identify with legally recognized and sex reassignment surgeries are publicly funded.

The process of undergoing sex reassignment surgery is extensive and arduous, and is restricted to those over the age of 18. There further exists a requirement for adult trans individuals to provide formal certification of parental approval to be issued a permit for surgery.
Access to HRT likely requires similar steps.

Iran does not legally recognize a third gender.

In Iran, neither sexual orientation nor gender identity is a protected class from discrimination.

In Iran, neither sexual orientation nor gender identity is a protected class from employment discrimination.

In Iran, neither sexual orientation nor gender identity is a protected class from housing discrimination.

Iran requires adoptive parents to be married for 5 years. Since same-sex marriage is not legal in Iran, gay people are unable to adopt children.

There is no ban on surgeries performed on intersex infants in Iran.

Iran classifies gay men and transgender women as having mental disorders. On those grounds, they are exempt from the otherwise mandatory military service required of male citizens.

The Iranian Blood Transfusion Organization does not require applicants to be heterosexual in order to donate, nor does it ban MSM.

Iran does not have a ban on conversion therapy that seeks to change an individual’s sexual orientation or gender identity, and reportedly, many private and semi-governmental clinics continue to offer it.

Homosexual sex is illegal. Also, sexual activity outside of marriage is illegal.