The attacks killed the Islamic Republic's Supreme Leader Ayatollah Ali Khamenei and triggered a region-wide conflict.
"Considering that this corrupt regime has assassinated our leader, under no circumstances can we participate in the World Cup," the sport minister told state television.
The 48-team World Cup will be held in the U.S., Mexico and Canada from June 11 to July 19.
"Our children are not safe and, fundamentally, such conditions for participation do not exist," Donyamali said.
"Given the malicious actions they have carried out against Iran, they have forced two wars on us over eight or nine months and have killed and martyred thousands of our people. Therefore, we certainly cannot have such a presence."
More than 1,300 Iranian civilians have been killed since the US and Israeli airstrikes began on February 28, according to Iran's U.N. ambassador Amir Saeid Iravani.