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Iraq
Middle East
Lucky Nomads World Index
54.44 / 100
Global rank
#197
Corporate tax
15%
Personal tax
15%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index4.4 / 10
- Affordability Index7.9 / 10
- Entry Ease Index2.5 / 10
- Tax Freedom Index7.8 / 10
- WiFi Index7.0 / 10
- Admin Ease Index3.6 / 10
- Healthcare Index6.4 / 10
- City Comfort Index7.0 / 10
- WeatherComfort Index6.3 / 10
- Banking Index2.9 / 10
- GeoStability Index2.9 / 10
- Justice & Order Index3.5 / 10
- Quality of Life Index6.0 / 10
- Open Society Index3.5 / 10
- Flight Index2.6 / 10
- Environmental Quality Index4.9 / 10
- English Index3.3 / 10
- Wealth Protection Index6.1 / 10
- AI Access Index4.2 / 10
- Economic Openness Index4.3 / 10
- Market Depth Index6.7 / 10
- ClimateShield Index6.0 / 10
Country snapshot
- Capital
- Baghdad
- Population (approx.)
- 42,000,000
- Area (km²)
- 438,317 km²
- Currency code (ISO 4217)
- IQD
- Currency name
- Iraqi dinar
- Main airport IATA code
- BGW
- Airport name
- Baghdad International Airport
General facts
- Minimum monthly cost
- From $964/month
- Main languages
- Arabic
- Jurisdiction type
- Country
- Region
- Middle East
- Web TLD
- .iq
- Phone calling code
- +964
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 15%ModerateWorldwide
- Marginal PIT (personal income tax)
- 15%LowWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide for Iraqi resident companies in nominal law (Income Tax Law No. 113 of 1982). Source-based assessment in practice for foreign corporations and branches via the GCT deemed-tax method, which takes the higher of 15 percent on profit or a deemed rate on revenue. The GCT retains Article 21(3) discretion to assess undeclared foreign income. The tax treaty network is shallow with only a handful of active DTAs.
Federal flat CIT of 15 percent applies to all corporate income including foreign branches and PEs. Petroleum activities (oil and gas operators, branches, subcontractors) are taxed at 35 percent under sector-specific contracts. NIC and KRG BOI investment licences grant a 10-year tax holiday, extendable to 15 years federally if more than 50 percent Iraqi-owned. Free Zones grant unlimited corporate tax exemption under Article 14 of Law No. 3 of 1998.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide income for Iraqi resident citizens under Income Tax Law No. 113 of 1982. Foreign nationals (resident or not) are taxed only on Iraq-source income regardless of residence duration. This de facto territorial treatment for foreigners is a critical asymmetry for HNWI relocations as foreign-source dividends, capital gains and pension income are not taxable in Iraq for foreign passport holders.
Progressive PIT brackets from 3 percent to 15 percent, with the top bracket triggered around of annual taxable income (approximately USD 760 at the 2026 rate of per USD). Employment income is the main taxable category and is withheld at source. No dedicated HNWI, non-dom or expatriate tax regime exists. Free Zone foreign employee income exemption is reported by practitioners but not codified in the primary FZL text.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
NIC Investment Licence Tax Holiday
AvailableFederal Iraq corporate tax holiday granted under Article 15 of Investment Law No.
Kurdistan Region BOI Investment Licence Tax Holiday
AvailableKurdistan Region of Iraq corporate tax holiday granted under Kurdistan Region Investment Law No.
Iraq General Commission for Free Zones
AvailableFree Zone regime administered by the General Commission for Free Zones under Free Zones Law No.
You either qualify for Iraq's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Iraq. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Iraq lists several residency and mobility routes across business founder routes, work (employer sponsored), family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
5 programmes listed · 5 are marked available in our editorial review
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
NIC Investor Residence (Investment Law No. 13 of 2006)
Work (employer sponsored)
2 programmesEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Federal Iraq Employment Residence Permit
- Available
Kurdistan Region Residency Card
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Iraq Family Reunification Residence Permit
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Iraq Student and Training Residence Permit
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Iraq.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Affordability Index7.9 / 10Competitive cost of living
- Tax Freedom Index7.8 / 10Favorable tax environment
- WiFi Index7.0 / 10Adequate connectivity for most remote work
Weakest dimensions
- Entry Ease Index2.5 / 10
- Flight Index2.6 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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