Income Tax

Building an efficient tax administration that applies tax laws with fairness and integrity, follows scientific methods in its work, contributes to educating taxpayers and enables them to fulfill their obligations, and is capable and flexible enough to deal with the Iraqi economy and the changes that are occurring.

Income Tax

Income Tax Laws

Income Tax Law No. (113) of 1982 as amended

Real Estate Tax Law No. (162) of 1959

Real Estate rental Law No. (87) of 1979

Real Estate Appraisal Law and its benefit No. (85) of 1978

Lands Tax Law No. (26) of 1962 as amended

Income Tax Law on foreign oil companies contracting to work in Iraq No. (19) of 2010

Law No 48 of 2015 (Law of Amendment of the Income Tax Law No 113 of 1982)

Records Keeping System No. ( 2) of 1985

The First Amendment System of Records Keeping System No. (2) of 1985

Tax Instructions

Instructions No. (16) of 1996

Instructions No. (2) of 2008 (Tax Accounting for signed Contracts between Iraqi and Foreign Entities)

Instructions No. (1) of 2014 Instructions for the first amendment to Instructions No. (2) of 2008 (tax accounting for signed contracts between Iraqi and foreign entities)

Direct Deduction Instructions No. (1) of 2007

Instructions No. (5) of 2011 facilitate the implementation of the Income Tax Law on foreign oil companies contracting to work in Iraq No. (19) of 2010

Instructions No. (2) of 2013 (Instructions of the First Amendment to Instructions No. (5) 2011)

Instructions of imposing and collecting sales tax No. (5) of 2015

Taxes Decisions

Resolution No. (36) of 1997 (Concerning Sales Tax)

Resolution No. (167) of 2010

Resolution No. (1) of 1997

Resolution No. (4) of 2015 (Decision to Amend Resolution No. (1) of 1997