Source-cited draft: personal income tax for Iraq (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
Band 1 — up to IQD 250,000
3Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/taxes-on-personal-income)
Band 2 — IQD 250,000 to 500,000
5Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/taxes-on-personal-income)
Band 3 — IQD 500,000 to 1,000,000
10Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/taxes-on-personal-income)
Band 4 — over IQD 1,000,000
15Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/taxes-on-personal-income)
Non-resident taxation
Income derived from Iraq is taxed at the same progressive rates regardless of residenceIncome Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/taxes-on-personal-income)
Annual personal allowance — single (bachelor)
2,500,000Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/deductions)
Annual personal allowance — married
4,500,000Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/deductions)
Age allowance (taxpayer over 63 years)
300,000 per yearIncome Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/deductions)
Child allowance
200,000 per child per yearIncome Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/deductions)
Risk allowance exemption
Up to 30% of basic salary is tax-exemptIncome Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/deductions)
Social security contributions deductible
Employee social security contributions are deductible from taxable incomeIncome Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/deductions)
Allowance documentation requirement
Supporting documents must be filed or the taxpayer is treated as unmarried (single allowance only)Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/deductions)
Individual return filing deadline
31 March of the assessment yearIncome Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq)
Employer payroll withholding remittance
Withheld tax is remitted within 15 days after the month in which salaries are paidIncome Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Individuals are taxed at progressive rates from 3% to 15% under Income Tax Law No. 113 of 1982. Income derived from Iraq is taxable regardless of the individual's residence. Note: source figures for the bands vary; an Iraqi accountant should confirm the current thresholds and whether they are annual or monthly.
OpenAccountants prepares, checks and files company and personal returns in Iraq, before the deadline. Start with a free 30-minute call.
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