What Is the Sales Tax Rate on Hotel and Restaurant Services in Iraq?
Resolution No. 36 of 1997 imposes a 10% sales tax on services of deluxe- and first-class hotels and restaurants, remitted monthly to Finance.
2026-09-29
What Accounting Books Are Required for Income Tax in Iraq?
Iraq's bookkeeping system requires certain taxpayers to keep an Arabic journal, ledger and store books, notarized and retained for seven years.
2026-09-29
How Is Annual Real Estate Tax Calculated in Iraq?
Iraq's Real Estate Tax Law imposes a 10% basic rate on annual revenue, plus a progressive additional tax from 5% to 20% above 750,000 dinars.
2026-09-29
How Do You Object to and Appeal a Tax Assessment in Iraq?
Taxpayers may object to an assessment within 21 days, appeal to the Review Committee, then seek cassation if the tax exceeds 10,000 dinars.
2026-09-29
What Are the Penalties for Late Income Tax Payment in Iraq?
Iraqi law adds a 5% surcharge on late tax that doubles if the delay continues, plus fines of 10% to 25% for other violations.
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When Must a Tax Return Be Filed in Iraq?
Iraq's income tax return must be filed before June 1 of each assessment year, or before July 1 in the Kurdistan Region.
2026-09-29
What Is the Tax Withholding Rate on Contractors' Dues in Iraq?
Iraqi law caps tax withholding on contractors' dues at 10%, while a specific instruction sets 7% for oil-sector subcontracts.
2026-09-29
What Are the Income Tax Exemptions Under Iraqi Law?
Iraqi law exempts agricultural income, real estate income and retirees' income, and grants personal allowances for the taxpayer, spouse and children.
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How Is Salary Income Tax Calculated in Iraq?
Iraq's Income Tax Law imposes a progressive tax on resident salaries at 3%, 5%, 10% and 15% based on income brackets after allowances.
2026-09-29
What Is the Corporate Income Tax Rate in Iraq?
Iraq's Income Tax Law sets a flat 15% rate on limited and joint-stock companies, while foreign oil companies pay 35% under Law No. 19 of 2010.
2026-09-29