Size, morphology and chemical characterization of individual atmospheric particles has received significant importance due to their effect on radiative and chemical properties. Tehran is one of the most polluted cities in Iran and the world, which is constantly affected by air pollution. In this study, 25 sites were sampled in urban and non-urban areas. The sampling was with high volume sampler for a period of 14–24 hours. Scanning Electron Microscopy (SEM) and Energy Dispersive X-Ray Spectroscopy (EDS) were used to characterise the aerosols in the urban and non-urban area in the four seasons. SEM results showed the presence of flaky, aggregates and irregular shaped particles dominated in the urban area in summer season whereas non-urban area was relatively cleaner. In the winter season, non-urban site was observed to be dominated by spherical and irregular shaped particles indicating the combustion sources whereas particles were observed in a more concentrated form at the urban site. EDS analysis indicates the varying percentages of C, O, Zn, Si, Ca, Fe at both the non-urban and urban sites in Four the seasons. Further, this study reveals the variability of PM morphological and elemental composition in different seasons at urban and non-urban locations and highlighted the different probable sources associated with them.