Introduction: Recent studies on theory of mind (ToM) in patients with bipolar disorder have revealed deficits of ToM ability during episodes. This study was aimed to assess deficits in levels of ToM in patients with bipolar disorder type 1 in remission Period. Materials and Methods: Thirty men with bipolar disorder and 30 healthy men were selected by available sampling method. The questionnaires included Kessler Psychological Distress Scale (K10) and theory of mind picture stories task. Results: Our results indicated a significant difference between bipolar disorder patients vs. healthy individuals with regard to the total score of theory of mind picture stories task. Regarding ToM’s levels, there was a significant difference between bipolar disorder patients and healthy individuals in five subscales included: second-order false beliefs, third-order false beliefs, reciprocity, deception, and detection of cheating. However, data indicated that there is no significant difference in first-order false belief. Conclusion: Bipolar patients spent their remission period showed a weaker performance in complex ToM’s levels and false belief than healthy people. They were weak in cognitive understanding of others’ mind states, like opinions and ambitions, and emotional mind states, like feelings and emotions. The deficit in complex levels of ToM in bipolar patients in remission period can be the result of the malfunction of cognitive infrastructures in the brain.