from wiki:

"Male homosexuality[edit] Sodomy (lavat) can in certain circumstances be a crime for which both partners can be punished by death. If the participants are adults, of sound mind and consenting; the method of execution is for the judge to decide. If one person is non-consenting (ex. a rape), the punishment would only apply to the rapist. A non-adult who engages in consensual sodomy is subject to a punishment of 74 lashes. (Articles 108 to 113) Sodomy is proved either if a person confesses four times to having committed sodomy or by the testimony of four righteous men. Testimony of women alone or together with a man does not prove sodomy. (Articles 114 to 119). "If sodomy, or the lesser crimes referred to above, are proved by confession, and the person concerned repents, the Shari'a judge may request that he be pardoned. If a person who has committed the lesser crimes referred to above repents before the giving of testimony by the witnesses, the punishment is quashed. (Articles 125 and 126). The judge may punish the person for lesser crimes at his discretion.

Female homosexuality[edit] The punishment for lesbianism (mosahegheh) involving persons who are mature, of sound mind, and consenting, is 50 lashes. If the act is repeated three times and punishment is enforced each time, the death sentence will apply on the fourth occasion. (Articles 127, 129, 130) The ways of proving lesbianism in court are the same as for male homosexuality. (Article 128) Non-Muslim and Muslim alike are subject to punishment (Article 130) The rules for the quashing of sentences, or for pardoning, are the same as for the lesser male homosexual offenses (Articles 132 and 133) Women who "stand naked under one cover without necessity" and are not relatives may receive a punishment of 50 lashes. (Article 134)

Application of laws[edit] At the discretion of the Iranian court, fines, prison sentences, and corporal punishment are usually carried out rather than the death penalty (unless the crime was a rape)."