Documentation of all physiotherapy services is essential for holistic patient care. The aim of this study was to determine necessary data elements for physiotherapy records in Iran. In a modified Delphi technique, data elements of physiotherapy records were gathered using printed and credible Internet resources. Fifty-seven faculty members of physiotherapy departments at Iranian universities and 269 physiotherapy clinicians registered in the Medical Council of the Islamic Republic of Iran participated in this study. The research tools included checklists containing elements of physiotherapy. All elements of physiotherapy lists were included in this survey. To determine validity, a copy of the checklists was sent to physiotherapy faculty members, medical records departments, and physiotherapy clinicians. Elements that 75 percent or more respondents considered important or very important were selected as main elements of the record. We included those selected elements in the National Minimum Data Set. The main, optional, and removed elements were 45, 18, and 5, respectively. Using a modified Delphi process and gathering a large number of opinions from Iranian physiotherapists, we developed a national minimum data set for Iranian physiotherapy records.