Over the last decades, especially after the Islamic Revolution of Iran gained victory, westerners have taken anti-Islam attitude seeking to suggest the idea that Islam is inconsistent with the rules and norms of the contemporary modern society and there seems to be no common ground for Muslims and the followers of the other living religions of the world to have a peaceful coexistence.The coexistence of Muslims with the followers of the other religions within a particular society and internationally is worth studying, but the most controversial case is when a community of non-Muslims is living in an Islamic society under an Islamic government. Under such circumstances, does Islam act in Muslims’ interests and against the interests of the followers of other religions or recognize their presence and grant them rights to have a social life.To answer the above question, the present article, adopting a descriptive and analytical approach and drawing upon Islamic sources, i.e. the Qur’an and the traditions of the infallible Imams (may peace be upon them), tries to deal with the subject in question. To do this, it first to give a definition for the concept of ‘non-Muslim citizens’ and then enumerates the rights and duties that they have under an Islamic government. The rights of non-Muslims falling under such titles as ‘human dignity’, all-out immunity’, ‘religious freedom’, legislative rights’, and ‘freedom of socio-political activities’ have been explained and their duties have been studied under such rubrics as ‘respecting to the laws of Islamic society’, ‘fulfilling the contracts with the Islamic government’, ‘refusing to interact with the enemies of an Islamic state’ and ‘paying tax’.In case the conditions of being a citizen are met, there would be no difference between Muslim citizens and n0n-Muslim citizens in having their own social rights and they are all considered one and the same nation and subjects of the same country who can live together peacefully.