🇮🇶 Iraq Tax Guide - Income Tax, Corporate Tax & Special Regimes

🇮🇶 Iraq IQ / IRQ #58

Nomad Score 46.0

Cities 8

Region Arab League, Middle East, Arab World, Silk Road, Fertile Crescent, OPEC, Mesopotamia, Asia, Asia, Western Asia

Currency IQD

🇮🇶 IRAQ TAX PROFILE

Data year: 2025

Tax System Territorial

Top PIT Rate 15.0%

Corporate Tax Rate 15.0%

VAT/GST No VAT/GST

Capital Gains Tax No Capital Gains Tax

Social Security (Employee) --

Social Security (Employer) --

Dividend Withholding --

Interest Withholding --

Royalty Withholding --

Treaty Count 10

Territorial Exemption

Tax Authority: General Commission for Taxes

Days Threshold 183 days

Residency Rules Resident if present 183+ days in a year.

Exit Tax No

CFC Rules No

Fiscal Year 01-01 – 12-31

Various sources - Iraq (accessed Mar 23, 2026)
Cross-referenced from multiple sources