OpenAccountants/Iraq/Iraq Personal Income Tax

Iraq Personal Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: personal income tax for Iraq (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Iraq, 2025

Every figure is drawn from this Tax 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.

The full Guide

Personal income tax rates and bands

Band 1 — up to IQD 250,000 — 3 percent (approx — confirm whether bands are annual or monthly) (Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/taxes-on-personal-income))
Band 2 — IQD 250,000 to 500,000 — 5 percent (approx — confirm) (Income 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 — 10 percent (approx — confirm) (Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/taxes-on-personal-income))
Band 4 — over IQD 1,000,000 — 15 percent (approx — confirm) (Income 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 residence (Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/taxes-on-personal-income))
Annual personal allowance — single (bachelor) — 2,500,000 IQD (Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/deductions))
Annual personal allowance — married — 4,500,000 IQD (Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/deductions))
Age allowance (taxpayer over 63 years) — 300,000 per year IQD (Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/deductions))
Child allowance — 200,000 per child per year IQD (child must have no income, be under 18, and be in full-time study) (Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/deductions))
Risk allowance exemption — Up to 30% of basic salary is tax-exempt percent (Income 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 income (Income 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 year (Income 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 paid (approx — confirm) (Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq))

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.

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Personal income tax rates and bands

Band 1 — up to IQD 250,000 — 3 percent (approx — confirm whether bands are annual or monthly) (Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/taxes-on-personal-income))

Band 2 — IQD 250,000 to 500,000 — 5 percent (approx — confirm) (Income 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 — 10 percent (approx — confirm) (Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/taxes-on-personal-income))

Band 4 — over IQD 1,000,000 — 15 percent (approx — confirm) (Income 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 residence (Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/taxes-on-personal-income))

Annual personal allowance — single (bachelor) — 2,500,000 IQD (Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/deductions))

Annual personal allowance — married — 4,500,000 IQD (Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/deductions))

Age allowance (taxpayer over 63 years) — 300,000 per year IQD (Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/deductions))

Child allowance — 200,000 per child per year IQD (child must have no income, be under 18, and be in full-time study) (Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq/individual/deductions))

Risk allowance exemption — Up to 30% of basic salary is tax-exempt percent (Income 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 income (Income 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 year (Income 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 paid (approx — confirm) (Income Tax Law No. 113 of 1982 (https://taxsummaries.pwc.com/iraq))