The Iranian U-23 players are not allowed to take part in the friendly since they have to play for their clubs in the domestic league (IPL) on December 31.
The friendly match against Vietnam in early January in the UAE had already been cancelled.
Iran has been drawn in Group A of the 2016 AFC U-23 Championship, which will be held in Doha, Qatar from January 12 to 30.
The team will open the event with a match against Syria.
Host Qatar and China are in the group as well.
The tournament will serve as the 2016 Olympic qualifier.