🇮🇶 Iraq
Middle East, North Africa, Afghanistan & Pakistan ·
1.3%
tax-to-GDP, central govt only (2019, World Bank)
1/11
enforcement powers assessed
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-08-20) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | 15 |
| Headline CIT rate | 15 (35 for certain companies in the oil and gas sector) |
| Standard VAT rate | Sales tax: Varies by good/service (see Iraq's corporate tax summary). |
| Headline individual capital gains tax rate | Capital gains are subject to the normal PIT rate. |
| Headline corporate capital gains tax rate | Capital gains are subject to the normal CIT rate. |
| WHT rates (%) (Dividends/Interest/Royalties) | Resident: NA / 1.8 to 10 / 1.8 to 10 depending on the industry; Non-resident: NA / 15 / 15 |
| Headline net wealth/worth tax rate | NA |
| Headline inheritance tax rate | 6 (over IQD 90 million) |
| Headline gift tax rate | Not clear, but it may be subject to the normal PIT rate. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement powers
Citizenship-based taxation No — power absent
Iraq taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“All income derived from Iraq is subject to tax in Iraq regardless of the residence of the recipient.”
Source: PwC Worldwide Tax Summaries — IraqProfessional / legal analysis · quote machine-verified 2026-08-25
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Population per FTE | 2021 | 14511.19733 |
| Labor force per FTE | 2021 | 3727.886333 |
| Corporate taxpayers per FTE in LTO/P | 2021 | — |
| Active taxpayers on PIT register as percentage of Population | 2021 | — |
| Active taxpayers on PIT register as percentage of Labor Force | 2021 | — |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2021 | — |
| CIT arrears as percentage of CIT collected | 2021 | — |
| PIT arrears as percentage of PIT collected | 2021 | — |
| PAYE arrears as percentage of PIT collected | 2021 | — |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - CIT | 2021 | — |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - CIT | 2021 | — |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - CIT | 2021 | — |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - PIT | 2021 | — |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - PIT | 2021 | — |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - PIT | 2021 | — |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2021 | — |
| Audit hit rate | 2021 | — |
| On-time filing rate % - CIT | 2021 | — |
| On-time filing rate % - PIT | 2021 | — |
| On-time filing rate % - PAYE | 2021 | — |
| Administration pre-fills PIT returns or assessments | 2021 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Other income | 2021 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Wages and salaries | 2021 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Pension | 2021 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Interest | 2021 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Dividends | 2021 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Capital gains/losses | 2021 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Taxpayer personal information | 2021 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Donations | 2021 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: School and university fees | 2021 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Childcare expenses | 2021 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Certain insurance premiums | 2021 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Health and medical expenses (other than insurance premiums) | 2021 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Pension/retirement contributions and savings | 2021 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Interest on loans and mortgages | 2021 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Other expenses | 2021 | 1 |
| Employers withholding taxes on behalf of salaried employees | 2021 | 1 |
| Percentage of payments received electronically-By number of payments | 2021 | 90 |
| Percentage of payments received electronically-By value of payments | 2021 | 90 |
| Cooperative compliance approach exists for -Large taxpayers | 2021 | 1 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2021 | 0 |
| Cooperative compliance approach exists for -Other taxpayers | 2021 | 0 |
| Most employees that have tax deducted through direct withholding required to file a return | 2021 | 1 |