AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Middle East

Iraq

Iraq applies progressive personal income tax. Corporate tax is generally flat. The oil sector has separate regimes.

Personal income tax

3–15%
Top marginal rate / range

Corporate tax

15% (35% oil/gas)
Standard rate

VAT / Sales tax

Sales tax
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Oil sectorHigher CIT
  • FilingMay 31
Official Tax Authority General Commission of Taxes
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Iraq's official tax authority (linked above) or a qualified tax professional before making any decision.