After a period of trial and error in the 1990s and following its return to power in 2021, the Taliban government has attempted to demonstrate a different approach to foreign policy. This approach has resulted not only from a relative change in the Taliban’s outlook, but also from changes in domestic conditions and in the structure of the international system, which have compelled the government to make limited revisions to its policies. Accordingly, the main question is how agent-level variables—including the Taliban’s identity, ideology, domestic norms, and intersubjective relations—and structural-level variables, such as structural pressures, international norms, and institutions, play a determining role in its foreign policy. The findings show that the Taliban’s international decisions and behavior are not based solely on security calculations or economic interests; rather, their beliefs, values, and ideological discourses play a major role. Religious identity, ethnic and religious networks, and discursive narrative-building enable the Taliban to strengthen their domestic legitimacy and manage foreign relations in a manner consistent with their ideological values and norms. At the structural level, economic restrictions and sanctions, as well as interactions with Western countries and international organizations, have also shaped the Taliban’s behavior during its second period in power. The present study was conducted using a constructivist approach and qualitative analysis of sources, official documents, and media materials.