Russia has enjoyed a relatively good standing in the foreign policy of Iran over the past years. Part of this position relates to Iran’s position in the international system, especially the imposition of international sanctions, and partly because of its relatively uniform stance on important global issues. Meanwhile, US unilateral sanctions against the Islamic Republic of Iran, which have been imposed since Washington’s exit from Joint Comprehensive Plan of Action (JCPA), have created difficult conditions for Tehran-Moscow relations. Especially since the sanctions are not limited to Iran and include companies and countries that cooperate with Iran. Therefore, given the importance of the relationship with Russia in the foreign policy of the Islamic Republic of Iran, the present paper addresses the question, “What capacity does Russia have to circumvent or mitigate US sanctions against Iran?” The research findings show under sanctions, Russia can help Iran in four areas: oil sales, banking, providing strategic goods and expanding regional cooperation.