Currently the best example would be the Vatican City.
Better examples would be found in the past.
One example of a theocracy government is Iran
The Vatican
but
An example of theocracy laws would be the Sharia law system in countries like Iran, Saudi Arabia, and parts of Nigeria. These laws are based on religious teachings and can cover areas such as criminal justice, family law, and moral conduct.
Iran is at least one.
Iran
iran
Britain !vatican
There are multiple countries that have a theocracy. One such country is Saudi Arabia and another is the country of Iran.
Vatican City is the only Christian theocracy on earth at this time.
Israel (ancient) Iran (current)
Algeria & Pakistan