Iraq Tax & Investment Guides
16 guides covering Iraqi taxation, personal income tax (IIT 3–15%), corporate tax 15% (35% oil & gas), customs duties, reconstruction tax 5–15%, social insurance contributions, property tax, transfer fees, and key investment topics.
Personal Tax & Residency
Progressive IIT 3–15%, PAYE withholding, personal exemption, center of life test
Iraq Personal Income Tax Guide 2026 — Progressive 3/5/10/12/15% IIT
Iraqi personal income tax (IIT). Progressive rates of 3%, 5%, 10%, 12%, and 15% — among the lowest in the region. Employee withholding, personal exemption, and tax brackets for 2026.
Iraq Tax Residency Guide (183-Day Rule, KRG 45-Day Rule 2026)
Iraq tax residency for 2026. 183-day physical presence test, intention to reside, permanent home test, no citizenship-based taxation. KRG 45-day presence rule for Kurdistan residency. No exit tax. Dual-residence rules under few treaties.
VAT & Indirect Tax
No VAT system, customs duties 0–100%, reconstruction tax 5–15% on imports
Iraq Tax Filing Guide (Annual Return April 30, Provisional Payments 2026)
Iraq tax filing for 2026. Annual tax return deadline April 30 for prior calendar year. Provisional quarterly tax payments. Monthly withholding returns. Filing at GCT offices with limited e-filing. Tax card required. Late payment penalty 6% per annum.
Iraq VAT Guide 2026 — No VAT System in Iraq
Iraq does not have a VAT system. Customs duties and reconstruction tax (5-15% on imports) are the primary indirect taxes. KRG imposes separate consumption taxes. IMF recommends VAT but not implemented.
Business & Corporate Tax
Corporate tax 15% standard, 35% oil & gas, company registration, cross-border taxation
Iraq Business Registration Guide (Company, Tax, Social Security 2026)
business registration in Iraq for 2026. Company registration at Ministry of Trade, tax registration at GCT, reconstruction tax registration, social security registration. KRG separate Ministry of Trade in Erbil. Branch vs subsidiary rules.
Iraq Corporate Tax Guide 2026 — 15% Standard Rate
Iraqi corporate income tax. Standard 15% rate, oil companies at 35% subject to PSC agreements, KRG 15%, tax holidays for agriculture and manufacturing, and straight-line depreciation.
Iraq Cross-Border Tax Guide (183-Day Rule, DTA Network 2026)
Iraq cross-border taxation for 2026. 183-day residency rule, worldwide income for residents, minimal DTA network, foreign tax credit, oil and gas 15% deemed profit regime, KRG-specific rules for foreign contractors.
Investment & Savings
Capital gains taxed as ordinary income, dividends, crypto, and pension contributions
Iraq Capital Gains Tax Guide 2026 — No Separate CGT
Guide to Iraqi capital gains treatment. No separate CGT — gains from shares, property, bonds taxed as ordinary income at IIT rates (3-15%). No indexation, no ST/LT distinction, no ISX exemption.
Iraq Crypto Tax Guide (No Legal Framework, CBI Stance 2026)
cryptocurrency taxation in Iraq for 2026. No legal framework — Central Bank of Iraq has not authorised crypto. Remittances through crypto grey area. Mining unregulated. No tax guidance. 2026 potential CBI digital transformation. AML law applies.
Iraq Investment Income Guide 2026 — Dividends, Interest & Royalties
Guide to Iraqi taxation of investment income. Dividends 0-5% WHT, interest 5-10% WHT, royalties 5-15% WHT for non-residents. Government bonds exempt. No securities transaction tax on ISX trading.
Iraq Pension Guide (Defined Benefit, Retirement Age, Survivor Pension 2026)
Iraq pension system for 2026. Defined benefit pension, retirement age 63 for men (15+ years), 55-60 for women (15+ years). Formula: last 3 years average salary × years × 2.5%. Minimum IQD 500k/month. KRG separate fund.
Property & Wealth Tax
Municipal property tax, transfer fees, rental income, inheritance and gift tax
Iraq Inheritance & Gift Tax Guide 2026 — No Inheritance Tax
Iraqi inheritance and gift tax rules. No inheritance tax, no gift tax. Islamic Sharia inheritance rules apply. Property transfer registration fees (1-3%). No step-up basis. KRG same approach.
Iraq Property Tax Guide 2026 — Registration Fees & Municipal Tax
Guide to Iraqi property-related taxes. Real estate registration fee 1-3%, capital gains on property taxed as income at IIT rates, low municipal property tax (~0.5%). No separate CGT or wealth tax.
Iraq Rental Income Tax Guide (IIT 3-15% Progressive, WHT for Non-Residents 2026)
rental income taxation in Iraq for 2026. Taxed at IIT progressive 3-15% rates. 10% standard deduction for expenses or itemized. Real estate registration required. KRG separate rules. Non-resident landlord 15% WHT on gross rent. Lease registration at municipality.
Iraq Wealth Tax Guide 2026 — No Wealth Tax
Iraq has no wealth tax, no annual net worth tax, and no income tax surcharge. Low municipal property tax (~0.5%) is the closest recurring wealth-related levy. Reconstruction tax on large transactions applies.
Employment & Social Security
Social Security Law No. 27 — employee 5%, employer 12%, self-employed optional flat rate
Iraq Calculators (9)
Free calculators for Iraqi salary, tax, and personal finance.
Iraq Salary
Net pay after progressive IIT 3–15% and social insurance.
Iraq Reconstruction Tax
Customs duties & reconstruction levy on imports.
Iraq Corporate Tax
15% standard, 35% oil & gas rate.
Iraq Property Tax
Municipal tax and transfer fees calculator.
Iraq Social Insurance
Employee 5%, employer 12% contributions.
Iraq Income Tax
Progressive IIT 3–15% bracket calculator.
Compound Interest
Project investment growth.
Mortgage Calculator
Full amortization schedule.
50/30/20 Budget
Needs, wants, savings split.