Iran's foreign ministry on Saturday described as "totally unfounded" US accusations of a plot by Tehran to assassinate president-elect Donald Trump.

The foreign ministry "rejects allegations that Iran is implicated in an assassination attempt targeting former or current American officials," spokesman Esmaeil Baghaei said in a statement, after US prosecutors announced charges over the alleged plot.

The alleged assassination plot was supposedly directed by Iran's Islamic Revolutionary Guard Corps to avenge the death of Iranian general Qassem Soleimani, killed in 2020 in a US strike in Iraq ordered by then-president Trump, the Justice Department said.