Introduction: Social capital is a multi- dimensional, interdisciplinary concept which is applicable in various branches of human sciences, encompassing norms, social networks and inter-personal relations. The measurement of the concept can be done directly or indirectly. The indirect method, which is used in this study, is used when there is lack of data for the main variables of social capital. In this method by the symptoms that are believed to be seen in the estimated indirectly. 

Method: The study tries to compare the social capital in different provinces Of Iran. The variables used in various empirical studies for assessing social capital, and their data for the provinces are available have been used. has been the provinces have been ranked by giving appropriate weight to each variable by using Shannon Entropy method and through employing Technique Ordered Preference by Similarity to the Ideal Solution (TOPSIS), as one of the methods for Multi-Attribute Decision Making (MADM).

Findings: The research indicate that to have a more comprehensive display of Social capital in the indirect method, there need to pay attention to the symptoms associated with social harm, the majority of demote researcher rely on which as whale as The signs as the level of trust to the government memorial by variable like tax evasion or variable such as human capital health.

Discussion: using the variables associated with social harms, tax evasion and life expectancy, Tehran province ranks first in social capital in the 1391's.