The transfer follows the approval of the Prime Minister and the Presidency of the autonomous Kurdistan Region.
The prisoners, held in various detention centers across the region, are being returned via the Tamarchin and Bashmaq border crossings.
According to officials, several of the individuals have been pardoned by the Kurdish authorities and will be released upon their return to Iran.
Others, who were serving sentences for various offenses including serious financial penalties, have had their fines waived but will continue to serve the remainder of their sentences within Iran’s judicial jurisdiction.