HK · AsiaIQ · Asia

Hong Kong vs Iraq: tax rates compared

Between the two, Hong Kong's income tax rate (17%) tops Iraq's (15%) by 2pp. The 200-country average is 28%: both sit below it. Hong Kong's figure is dated 2025-12-31 and Iraq's 2026-06-24, so the two rates come from different data vintages.

Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income15%17%Corporate15%16.5%VAT0%Capital Gains0%Wealth Tax0%
five shared taxes, side by side
Tax HK IQDifference
Income Tax17%15%HK +2 pplargest gap
Corporate Tax16.5%15%HK +1.5 pp
VAT0%0%match
Capital Gains Tax0%0%match
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Hong Kong17%Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Taxes on personal income) · as of 2025-12-31
Iraq15%Source: PWC Worldwide Tax Summaries — Iraq (Individual, Taxes on personal income) · as of 2026-06-24
Difference+2 ppHong Kong higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Hong Kong16.5%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Iraq15%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+1.5 ppHong Kong higher

Between the two, Hong Kong's corporate tax rate (16.5%) tops Iraq's (15%) by 1.5pp. The 201-country average is 22.6%: both sit below it.

VAT

VAT, side by side
CountryRateSource
Hong Kong0%Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Corporate, Other taxes) · as of 2025-12-31
Iraq0%Source: PWC Worldwide Tax Summaries — Iraq (Corporate, Other taxes) · as of 2026-06-24
Difference0 ppdisplayed rates match

There's no gap here — Hong Kong and Iraq both post a VAT rate of 0%. The 181-country average is 15%: both sit below it. Hong Kong's figure is dated 2025-12-31 and Iraq's 2026-06-24, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Hong Kong0%Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Income determination) · as of 2025-12-31
Iraq0%Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Iraq · as of 2025-10-01
Difference0 ppdisplayed rates match

There's no gap here — Hong Kong and Iraq both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Hong Kong0%Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Other taxes) · as of 2025-12-31
Iraq0%Source: PWC Worldwide Tax Summaries — Iraq (Individual, Other taxes) · as of 2026-06-24
Difference0 ppdisplayed rates match

There's no gap here — Hong Kong and Iraq both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Hong Kong's figure is dated 2025-12-31 and Iraq's 2026-06-24, so the two rates come from different data vintages.

Not covered for both countries yet: Crypto Tax.