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Iraq Individual - Deductions

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Employment expenses

Under the tax law, deductible annual allowances for salaries received are as follows:

  • An amount equal to 100% of salaries received from the government, public institutions, and local authorities.
  • Contributions to a social security system.
  • The Iraqi tax authorities allow an exemption from tax in relation to ’risk allowances’; in practice, such allowances should not exceed 30% of the basic salary.

Personal allowances

Under the tax law, deductible annual allowances for salaries received from the private sector for income tax purposes are as follows:

Deductible allowance IQD
Personal allowances for bachelor 2,500,000
Personal allowances for a married person 4,500,000
Age allowance (if over 63 years old) 300,000
Child allowance (not restricted, provided the child has no income, is less than 18 years old, and engaged in full-time academic studies) 200,000

In order to obtain such allowances, proper supporting documents are presented to the concerned tax authority in order to be effective; otherwise, the tax authorities shall treat the taxpayer as a ‘bachelor’ and grant the annual allowance indicated above.


Last Reviewed - 24 November 2019

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