IQ · AsiaXK · Europe
Iraq vs Kosovo: tax rates compared
Iraq has an income tax rate of 15%, 5pp above Kosovo's 10%. The 200-country average is 28%: both sit below it.
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
| Tax | IQ | XK | Difference |
|---|---|---|---|
| Income Tax | 15% | 10% | IQ +5 pp |
| Corporate Tax | 15% | 10% | IQ +5 pp |
| VAT | 0% | 18% | XK +18 pplargest gap |
| Capital Gains Tax | 0% | 10% | XK +10 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Iraq | 15% | Source: PWC Worldwide Tax Summaries — Iraq (Individual, Taxes on personal income) · as of 2026-06-24 |
| Kosovo | 10% | Source: PWC Worldwide Tax Summaries — Kosovo (Individual, Taxes on personal income) · as of 2026-01-13 |
| Difference | +5 pp | Iraq higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Iraq | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Kosovo | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Iraq higher |
Iraq has a corporate tax rate of 15%, 5pp above Kosovo's 10%. The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Iraq | 0% | Source: PWC Worldwide Tax Summaries — Iraq (Corporate, Other taxes) · as of 2026-06-24 |
| Kosovo | 18% | Source: PWC Worldwide Tax Summaries — Kosovo (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | −18 pp | Kosovo higher |
Kosovo has a VAT rate of 18%, 18pp above Iraq's 0%. The 181-country average is 15%: Iraq sits below it, Kosovo sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Iraq | 0% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Iraq · as of 2025-10-01 |
| Kosovo | 10% | Source: PWC Worldwide Tax Summaries — Capital gains tax (CGT) rates (quick chart, Kosovo individual row) · as of 2026-01-13 |
| Difference | −10 pp | Kosovo higher |
Kosovo has a capital gains tax rate of 10%, 10pp above Iraq's 0%. The 175-country average is 10.3%: both sit below it. Iraq's figure is dated 2025-10-01 and Kosovo's 2026-01-13, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Iraq | 0% | Source: PWC Worldwide Tax Summaries — Iraq (Individual, Other taxes) · as of 2026-06-24 |
| Kosovo | 0% | Source: PWC Worldwide Tax Summaries — Kosovo (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Iraq and Kosovo share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.