Iraq
Where Compliance Meets Confidence
Corporate and personal tax advisory in Iraq: corporate income tax under Law 113/1982, withholding tax, tax clearance certificates, and legal support for businesses operating, bidding, and investing in Iraq.
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What's New
Iraq Taxation
The Complete Guide to Iraqi Taxation
A clear, working map of how a foreign business becomes taxable in Iraq, from first contract to final tax clearance certificate. Sixteen chapters, a full worked case study, and seven appendices.
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Personal Income Tax (PIT)
The Complete Guide to Iraqi Personal Income Tax
An operating manual for HR, finance and payroll teams, covering who is taxable, monthly withholding, year-end reconciliation, and standing up to a Direct Deduction Department audit.
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About Us
Trusted tax partners combining deep local expertise with cross-border precision.
Our People
A multidisciplinary team of tax advisors, legal specialists, and financial professionals.
Services
Comprehensive tax advisory, from CIT compliance to M&A structuring and audit support.
Tax Law
A reference to the key legislation governing taxation in Iraq and the UAE.
Our Process
Precision at every step, from initial assessment through ongoing partnership.
Legal Updates
Stay informed on the latest tax and regulatory developments across the region.
Latest News
Iraq, Law No. 19 of 2010 Imposing a 35% Income Tax on Foreign Oil Companies
Law No. 19 of 2010 imposes a 35% income tax on income generated in Iraq from contracts with foreign oil companies, their branches and offices, and their subcontractors in oil and gas production and related industries. Income Tax Law No. 113 of 1982 fills every gap the law leaves open.
Read moreIraq, Instructions No. 5 of 2011: How the Oil Income Tax Is Calculated, Deducted and Paid
Instructions No. 5 of 2011 list the contracts covered by Law No. 19 of 2010, define a foreign company, apply direct withholding to salaries, set cost recovery rules, and require the Ministry of Oil and foreign companies to deduct tax at source and transfer it within 30 days.
Read moreIraq, Instructions No. 2 of 2013: New Withholding Rates of 7% and 3.3% on Subcontractor Payments
Instructions No. 2 of 2013 amended Instructions No. 5 of 2011 by replacing the flat 7% withholding on subcontractor payments with two rates: 7% for covered oil contracts and 3.3% for other contracts. They took effect on publication on 9 December 2013.
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