The present study aimed to design and validate a theatre audience attraction model based on cultural needs assessment and to examine the influence of cultural, artistic, social, and communication-related factors on attracting performing arts audiences. This applied study employed a descriptive–analytical design. The statistical population included theatre audiences, performing arts enthusiasts, regular and irregular spectators, as well as managers and staff of cultural institutions in Kermanshah Province. Based on the Morgan table, 384 participants were selected through stratified random sampling. Data were collected using a researcher-made questionnaire developed from the qualitative phase of the study, consisting of six dimensions, 35 components, and 140 indicators. The validity of the instrument was confirmed through face validity, content validity, and confirmatory factor analysis, while reliability was verified using Cronbach’s alpha coefficient. Data were analyzed using SPSS and SmartPLS through structural equation modeling and the partial least squares method. The results demonstrated that the proposed model had satisfactory fit, with a goodness-of-fit index of 0.63. The dependent variable, “theatre audience attraction based on cultural needs assessment,” yielded an R² value of 0.637, indicating that approximately 63.7% of the variance in audience attraction was explained by the model variables. Among the research components, “theatre artistic agents” showed the strongest effect on audience attraction (β=0.62). “Community interaction and participation” and “style and method of theatrical performance” ranked next (β=0.42 each). In addition, “smart and media-based marketing” (β=0.37), “cultural content and message” (β=0.35), and “accessibility and performance venue” (β=0.30) had significant positive effects (P<0.01). The findings indicated that theatre audience attraction is a multidimensional process in which artistic quality, social participation, innovative performance methods, and cultural alignment play essential roles. The findings revealed that theatre audience attraction in Kermanshah is primarily influenced by the quality of artistic elements and the extent to which theatrical productions are connected to the cultural and social identity of audiences. The more theatrical works reflect local cultural values and preferences while benefiting from strong artistic quality and effective media communication, the greater the likelihood of sustainable audience development. Therefore, cultural policymaking in the field of performing arts should focus on strengthening professional artistic foundations, expanding social participation, and making effective use of media and communication capacities.