Abstarct: Housing as a shelter is one of the most important human needs. Also, the housing sector is one of the important economic sectors that has a significant impact on macroeconomic variables. If we consider an economy, housing is the main asset in the portfolio of households . This study deals with the estimation and modeling of the housing ownership cost in the 22 districts of Tehran and the impact of macroeconomic variables on housing ownership cost in the period of 2010-2019 using the panel data regression model and the ARDL_PMG model, and stata and eviews software were used .The results of the PMG test show that in the long term and the short term, respectively, the rent price and GDP variables have the greatest impact on the housing ownership cost. Also, in the long term, the variables of dollar price and rental price have a positive and significant effect, and the variables of land price, GDP and the price index of construction services have a negative and significant effect on the housing ownership cost. In the short term, the variables of the total stock market index, GDP and dollar price have a positive and significant effect, and the variables of the rent price and the price index of construction services have a negative and significant effect on the housing ownership cost.