This study examines the conceptualization and performance of politeness by Iranian English as a foreign language (EFL) learners in English with special focus on Ta’ārof, a culturally situated Persian politeness system. The findings are based on qualitative data from discourse completion tests (DCTs) and focus group interviews from 21 upper-intermediate learners of English. Tensions, convergences, and conflicts emergent in politeness norms in both Persian and English are uncovered from the learners’ utilization of Ta’ārof and English politeness norms. Thematic and pragmatic analyses reveal that learners frequently transfer Ta’ārof-based strategies (e.g., ritual refusals, hyperbolic offers, and indirectness) into English interactions, often resulting in hybridized expressions or pragmatic resistance. The participants show both emotional connectedness to Ta’ārof, as well as some metapragmatic awareness, when participating in performances of politeness. They also made selective adaptations of the strategies available to them, depending on context and audience. The study implications underscore the importance of culturally relevant teaching and pedagogy with respect to first language (L1) norms and second language (L2) pragmatics. The study adds to the understanding of intercultural communicative competence by highlighting identity, emotion, and linguistic performance in EFL contexts.