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Iraq Individual - Other taxes

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Social security contributions

Social security tax is imposed on salaries and benefits of local and expatriate employees, after the deduction of allowances. The employer's contribution is 12% and the employee's contribution is 5% from net salaries. The contribution of employers that are categorised as prime will be 25%.

Consumption taxes

Sales tax

A new sales tax law was issued in early 2015 whereby a sales tax of 300% will be imposed on alcohol and tobacco (cigarettes), 15% on travel tickets, 15% on cars, and 20% on mobile recharge cards and internet. This is in addition to services rendered by deluxe and first class restaurants and hotels, which were already subject to a 10% sales tax.

Net wealth/worth taxes

There are no net wealth/worth taxes in Iraq.

Inheritance and gift taxes

Inheritance is taxed as follows:

  • The first IQD 20 million: Exempted.
  • IQD 20 million to IQD 30 million: 3%.
  • IQD 30 million to IQD 60 million: 4%.
  • IQD 60 million to IQD 90 million: 5%.
  • Over IQD 90 million: 6%.

Taxation of gifts is unclear, but it may be subject to the normal PIT rate.

Property taxes

A basic tax of 10% is assessed on the annual revenue for all real estate and is collected from the real estate owner or the long-term lessee (five years). In cases where the owner or long-term lessee cannot be located, the person occupying the real estate will be assessed. Note that the annual revenue for each real estate is discounted by 10% for expenses and maintenance before assessing the tax on that real estate.

Luxury and excise taxes

There is no tax provision in the Iraqi Tax Law addressing excise taxes.


Last Reviewed - 29 May 2019

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