Source-cited draft: vat / gst for Iraq (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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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Broad-based VAT/GST
None — Iraq has no general value added tax or goods-and-services taxIncome Tax Law No. 113 of 1982 / Iraqi Sales Tax regime (https://taxsummaries.pwc.com/iraq/individual/other-taxes)
Sales tax — alcohol and tobacco (cigarettes)
300%Iraqi Sales Tax regime (2015) (https://taxsummaries.pwc.com/iraq/individual/other-taxes)
Sales tax — mobile recharge cards and internet
20%Iraqi Sales Tax regime (2015) (https://taxsummaries.pwc.com/iraq/individual/other-taxes)
Sales tax — travel tickets
15%Iraqi Sales Tax regime (2015) (https://taxsummaries.pwc.com/iraq/individual/other-taxes)
Sales tax — cars
15%Iraqi Sales Tax regime (2015) (https://taxsummaries.pwc.com/iraq/individual/other-taxes)
Sales tax — deluxe / first-class restaurants and hotels
10%Iraqi Sales Tax regime (2015) (https://taxsummaries.pwc.com/iraq/individual/other-taxes)
VAT registration threshold
Not applicable — there is no VAT registration regime; sales tax is levied on supply of the listed goods/servicesIraqi Sales Tax regime (2015) (https://taxsummaries.pwc.com/iraq/individual/other-taxes)
Reverse charge mechanism
Not applicable — no VAT system means no VAT reverse-charge mechanismIraqi Sales Tax regime (2015) (https://taxsummaries.pwc.com/iraq/individual/other-taxes)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Iraq does not operate a broad-based VAT or GST. Instead, a selective sales tax (introduced in 2015) applies to specified goods and services at varying rates. An Iraqi accountant should confirm current rates, as the schedule has changed over time and broader VAT reform has been discussed.
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Other Iraq computations in the OpenAccountants Tax Library.