Numerous studies have shown the relevance and significance of entrepreneurship in generating employment, income and economic progress; as a result, growth and development will be facilitated by recognizing the factors affecting entrepreneurship and building a platform for its spread. In this regard, the current study investigates the influence of cultural values on entrepreneurial activities in two sets of high – income (per capita national income greater than $ 12696) and low – income (per capita national income less than $ 12696) countries, as well as the composition of countries. For the cultural values of countries, Hofstede cultural model and data related to six cultural dimension of Hofstede and for measuring entrepreneurial activities, the Global Entrepreneurship Index (GEI) of the Global Entrepreneurship and Development Institute (GEDI) was used and two control variables per capita GDP and economic freedom index. Also, in estimating the model it is referred previous studies and how to examine the research, based on hierarchical regression. The years under study are cross-sectional for cultural values and is 2019 for entrepreneurship and control variables. The results demonstrated that cultural values are significant and influencing factors for entrepreneurial activities and entrepreneurial actions in both sets of countries, and the majority of the compositional countries hypothesis were confirmed. Therefore, the entrepreneurial spirit increases at the national level the more countries pay attention to personal and society values. The findings also support the idea that economic freedom and GDP per capita play an important role in stimulating and fostering entrepreneurship ineach country.