Background <p>Spiritual competence in nursing care is recognized as a vital component of comprehensive, patient-centered care, especially for future healthcare providers such as nursing students. However, studies conducted in this field have yielded inconsistent findings. This study aimed to assess the level of spiritual competence among nursing students and to identify the factors associated with it.</p> Methods <p>This descriptive, cross-sectional study included 230 nursing students selected through convenience sampling at the School of Nursing and Midwifery, Kermanshah University of Medical Sciences in western Iran during the first semester of the 2023–2024 academic year. Data were collected using the Spiritual Care Competence Scale and analyzed using descriptive and inferential statistical methods, including the Kolmogorov–Smirnov test, independent t-test, and linear regression, in STATA version 14.</p> Results <p>The mean spiritual care competence score among the nursing students was 108.0 ± 15.0, out of a maximum possible score of 135. The analysis revealed that variables such as age, gender, educational level, marital status, year of study, and prior participation in professional ethics workshops collectively accounted for 10% of the variance in spiritual competence. However, only gender emerged as a significant predictor of spiritual competence (<i>P</i> = 0.003).</p> Conclusion <p>The findings indicate a relatively favorable level of spiritual competence among nursing students. These results underscore the importance of integrating spiritual education into nursing curricula and providing practical opportunities within clinical settings. Consequently, policymakers and curriculum developers should prioritize the enhancement of spiritual skills to better prepare nursing students for delivering more humanistic and holistic care.</p>