Theocracy political system is a political system that using the Faith of Law to operate the politic and government. God’s Sovereignty is the main point of this political system. Vatican City State and Islamic Republic of Iran are two countries who use the theocracy political system to manage and organize the life of their country. This article purposing to describe the theocracy political system, compare, and relate that many countries who have the same political system is not mean the same too in their implementation. About comparison, identical with similarity and difference. However, on this article. iii focused on the differences of Vatican City State and Islamic Republic of Iran’s theocracy political system implementation.