The withdrawal of the United States from Afghanistan and the subsequent power vacuum paved the way for rivalry among major actors in the country. In this context, Russia, as both a regional and global power, has sought to expand its political and strategic influence in Afghanistan and beyond by strengthening its ties with the Taliban. During the first period of Taliban rule, Russia’s foreign policy was primarily focused on security concerns and maintaining regional stability, which rendered its approach largely passive. However, in the second period—marked by the US withdrawal and the Taliban’s return to power—regional instability and uncertainty increased, compelling Russia to adopt a more active policy. Within this environment, Russia has sought to safeguard its security, geopolitical, and competitive interests against powers such as China, the United States, and to some extent Pakistan. The main research question is: what are the similarities and differences in Russia’s foreign policy toward the Taliban in these two periods? In response, this study aims to systematically compare Russia’s foreign policy toward the two periods of Taliban rule based on the theory of offensive realism, focusing on variables such as anarchy, great power rivalry, and regional hegemony. The findings indicate that Moscow’s approach has shifted from confrontation and ideological isolation in the first period to strategic engagement and pragmatism in the second. The most important reasons for this shift include exploiting the power vacuum left by the US withdrawal, containing the threat of ISIS-Khorasan, and consolidating Russia’s regional hegemony in Central Asia.