Due to the increased availability of online reviews, sentiment analysis witnessed a thriving interest from researchers. Sentiment analysis is a computational treatment of sentiment used to extract and understand the opinions of authors. While many systems were built to predict the sentiment of a document or a sentence, many others provide the necessary detail on various aspects of the entity (i.e., aspect-based sentiment analysis). Most of the available data resources were tailored to English and the other popular European languages. Although Farsi is a language with more than 110 million speakers, to the best of our knowledge, there is a lack of proper public datasets on aspect-based sentiment analysis for Farsi. This paper provides a manually annotated Farsi dataset, Pars-ABSA, annotated and verified by three native Farsi speakers. The dataset consists of 5,114 positive, 3,061 negative and 1,827 neutral data samples from 5,602 unique reviews. Moreover, as a baseline, this paper reports the performance of some aspect-based sentiment analysis methods focusing on transfer learning on Pars-ABSA.