Introduction: Reliability and tranquility for human in the face of dangers and diseases have a big influence on private life and growth of social and economic society. The common insurance in Iran is health insurance that exists in two kinds:

Basic health insurance and complementary insurance. With the growth of technology and high costs of treatment, it seems more appropriate that health insurance is needed in Iran, thus, Iran's health is promoting.

Method: Data has been collected from reputable internal and external resources and internet. American's Dollar is used for comparing financial data.

Findings: Situation of health system and non-life insurance in Iran have been studied and compared with world, a number of developed countries, Islamic and middle East countries.

Discussion: A model for developing health complementary insurance in Iran has been presented.