Regarding the increasing the role of institutional ownership in the securities markets, awareness of the role and impact of institutional ownership is very important. On the other hand, critical role of tax compliance in increasing tax revenues, achieving economic and social goals of Communities, it is very important to know about the effective factors of tax compliance. Therefore, this study examines the impact of institutional ownership on corporate tax compliance in Iran. Companies listed on the Tehran Stock Exchange, constitute the research population. In this research, for examining impacts of institutional ownership, we used two measures as institutional ownership level and concentration and for measuring tax compliance we used an index based on the difference between expression and certain taxes. We evaluated 220-year-enterprises within the period 1390 to 1394 and the research hypotheses were tested using multiple linear regression. The results indicate a significant and positive impact of institutional owner`s level and concentrtion on tax compliance; witch means fims with higher institutional ownership level and concentration have higher tax compliance. Aloso results indicates that bigger firms have more tax compliance and witch have higher leverage level, have less tax compliance.