Background and Objectives: COVID-19 can spread from human to human primarily through respiratory secretions. In this regard, dental procedures can pose a high risk of COVID-19 transmission. This study aims to investigate the knowledge, attitude and practice (KAP) of office employees in Qom, Iran regarding dental treatment during COVID-19 pandemic based on health belief model (HBM). Methods: This cross-sectional study was conducted on 510 office employees in Qom Province. Data collection tools included a demographic form and a KAP questionnaire based on the HBM constructs. Results: The mean age of participants was 36.7±9.1 and 252(52%) were female. The practice variable had a statistically significant relationship with perceived susceptibility (P<0.001), perceived barriers (P<0.001), history of vaccination (P<0.001), and history of chronic diseases (P<0.001). Age had a significant relationship with perceived severity (P<0.001) and perceived benefits (P<0.001). Gender had a significant relationship only with perceived severity (P<0.001). Marital status had a significant relationship with knowledge (P<0.001), perceived severity (P<0.001) and perceived barriers (P=0.03). Educational level had a significant relationship with knowledge (P=0.01), perceived severity (P<0.001), perceived benefits (P<0.001), perceived barriers (P<0.001). History of vaccination had a significant relationship with knowledge (P<0.001), perceived susceptibility (P<0.001), perceived severity (P=0.02), and perceived benefits (P=0.02). History of chronic disease had a significant relationship with perceived susceptibility (P<0.001), perceived severity (P<0.001), perceived benefits (P<0.001), and perceived barriers (P<0.001). Conclusion: knowledge, perceived susceptibility, perceived severity, perceived benefits and perceived barriers of office employees in Qom regarding dental treatment during COVID-19 pandemic are at moderate level. Their perceived susceptibility and severity have a positive relationship with visiting dental clinics.