What are the income tax bracket rates in Iraq?

Progressive tax brackets on taxable earnings are: 3% on the first tier, 5% on the second tier, 10% on the third tier, and a 15% top marginal rate on upper amounts.

Does income tax apply equally to public and private sector employees in Iraq?

Yes, standard progressive brackets apply across both sectors, subject to specific statutory exemptions on certain state allowances.

IraqIraq Income Tax Law No. 113Taxes

Iraq Income Tax & Brackets Calculator 2026 (Law No. 113)

Calculate statutory annual and monthly employment income tax in Iraq under Income Tax Law No. 113 of 1982 with statutory family allowances (taxpayer, non-working spouse, children) and progressive tax brackets (3%, 5%, 10%, 15%) in IQD.

Salaries & Monthly Wages Income Tax & Brackets Payroll & Deductions

Calculated Result

Total Annual Income Tax (IQD)

0 IQD

Calculator Inputs

Gross Annual Salary (IQD)

IQD

Quick select:

Marital Status

Dependent Children (200k IQD/yr each)

kids

Quick select:

Calculated Result

Total Annual Income Tax (IQD)

0IQD

Monthly Tax Withholding

0 IQD

Total Statutory Allowances Deducted

0 IQD

Effective Tax Rate (%)

0 IQD

Monthly Net Take-Home Salary

0 IQD

Calculation Methodology

Taxable Base = Gross Annual Salary - Statutory Allowances (2.5M IQD Taxpayer + 2.0M IQD Spouse + 200k IQD/child). Tax Brackets: 3% (first 250k IQD), 5% (next 250k IQD), 10% (next 500k IQD), 15% (surplus).

Important Legal & Educational Disclaimer

This tool models individual and employment income tax withholding governed by the Iraqi General Commission for Taxes (GCT) and Ministry of Finance.

This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.

Frequently Asked Questions

Iraqi tax law provides baseline statutory personal exemptions for individual taxpayers, an additional allowance for a dependent non-working spouse, and per-child dependent deductions.