The aim of this study was to identify the components of moral education of learners in the higher-tier documents of the country’s educational system and to determine the level of attention paid to these components in the Fundamental Reform Document of Education. In this research, a qualitative-deductive content analysis method was utilized. For this purpose, the unit of analysis was all the sentences of the higher-tier educational documents of the Islamic Republic of Iran. The content analysis tool was the author’s content analysis checklist. Based on the findings, in the first stage, the components of students’ moral education were organized in two categories of general ethical concepts (including the dimensions of general and basic morality, social, individual, economic and political ethics) and specific ethical concepts (including the dimensions of ethical components related to life skills, professional skills of apprenticeship and artistic and aesthetic ethics). Also, in the second stage, the amount of attention paid to each of the components of moral education in the Fundamental Reform Document of Education was determined.