The rapid evolution of artificial intelligence and its growing penetration into governance domains have doubled the necessity of redesigning policy-making and regulatory models. In Iran, the “National Artificial Intelligence Document” is considered the first high-level upstream document for aligning technological development with Islamic-Iranian values, social justice, and data sovereignty. Nevertheless, the gap between value principles and executive mechanisms calls for a coherent, value-based model. Drawing on the theory of “Value-Sensitive Design” and thematic analysis of documents and interviews with nine experts, the present study elucidates a value-based AI governance model for Iran. Data were collected through document analysis and semi-structured interviews, and coded using thematic analysis. Findings reveal that AI governance in Iran faces challenges such as “the lack of an independent governing institution,” “technical complexity and the transparency crisis of models,” and “the multiplicity of parallel institutions.” Based on the analyses, the proposed model consists of three layers—strategic, operational, and supervisory—which respectively focus on the “core of ethics, awareness, and human dignity,” “dynamic and participatory regulation,” and “algorithmic transparency and accountability.” By translating values such as justice, human dignity, and data sovereignty into executive mechanisms, this model lays the groundwork for responsible and trust-building AI development. As stated in the article: “The National Document seeks an indigenous, justice-oriented, and human-centered AI” and “Every AI project must first obtain ethical clearance.” The proposed model can serve as a basis for transitioning from fragmented approaches toward integrated, learning-oriented, and value-based governance in Iran.