IQ · Asia · IQD
Iraq
Tax rates
Income Tax
15%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Iraq (Individual, Taxes on personal income) · as of 2026-06-24Corporate Tax
15%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
0%
Capital Gains Tax
0%
Wealth Tax
0%
Not levied
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Iraq using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets & notes
Income Tax
| Threshold | Rate |
|---|---|
| IQD 0 | 3% |
| IQD 250,000 | 5% |
| IQD 500,000 | 10% |
| IQD 1,000,000 | 15% |
Iraq taxes individuals under a progressive schedule of 3%, 5%, 10%, and 15%, with the top rate of 15% applying to chargeable income above IQD 1,000,000.
VAT
Iraq levies no general VAT or general sales tax. Narrow sales taxes apply only to specific categories, including alcohol and tobacco, travel tickets, cars, mobile recharge cards and internet, and deluxe restaurants and hotels.
Capital Gains Tax
Capital gains from the sale of shares and bonds are exempt from tax, provided the sale is not made in the course of a trading activity. Gains from shares and bonds sold in the course of a trading activity, like other capital gains, are instead taxed at the normal progressive personal income tax rates, which top out at 15%.
Wealth Tax
No net wealth/worth taxes levied. PWC: "There are no net wealth/worth taxes in Iraq."