Middle East
Currency
IQD
Corporate Tax
15%
Personal Income Tax
15%
VAT / GST
0%
Standard 15%; 35% for oil & gas sector.
Flat 15% on employment income.
No VAT/GST.
Dividends
15%
Interest
15%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Employer ~12% + employee ~5% (social security).
Capital Gains Tax
15% (included in income)
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Oil sector special regime. Investment Law incentives for qualifying projects.
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