Iraq Tax Calculator (2026)

Income tax rates and take-home pay for Iraq

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Iraq Income Tax Brackets (2025)

Bracket Income Range Rate
First bracketIQD 0 - IQD 250,0003.0%
Second bracketIQD 250,000 - IQD 500,0005.0%
Third bracketIQD 500,000 - IQD 1,000,00010.0%
Fourth bracketIQD 1,000,000+15.0%

Personal allowance: IQD 2,500,000

Social security contribution

Bracket Income Range Rate
Employee social security contributionIQD 0+5.0%

Key Facts

Tax Year

2025

Currency

IQD

Top Rate

15.0%

Brackets

4 brackets

Allowance

IQD 2,500,000

Social Contributions

1 item

Assumptions

  • · Model assumes private sector employment with standard bachelor allowance (IQD 2,500,000).
  • · Social security contributions: employee 5% on net salary after allowances, employer 12%.
  • · Income tax applies to excess over personal allowance; social contributions deducted before tax calculation.
  • · Risk allowances capped at 30% of basic salary are assumed to be part of regular compensation.
  • · No voluntary schemes or optional expat regimes included.
  • · Model represents a single, 35-year-old resident employee with no dependents.
  • · Personal allowance of IQD 2,500,000 is standard for bachelor status.

Frequently asked questions

What is the income tax rate in Iraq?

Iraq uses a progressive tax system with four income tax brackets ranging from 3% to 15%. The rate you pay depends on your income level, starting at 3% on the first IQD 250,000 of taxable income and increasing to 15% on income above IQD 1,000,000. Everyone gets a personal allowance of IQD 2,500,000 before tax is calculated.

How much will I take home after taxes and social contributions?

Your take-home pay depends on your gross salary, but you'll pay 5% employee social security contributions and then income tax on the remainder after your personal allowance. For example, a mid-level earner might see combined deductions of 15-20% depending on their income bracket, though exact amounts vary based on your salary level.

Do I need to pay social security contributions in Iraq?

Yes, if you're employed in the private sector, you're required to pay 5% employee social security contributions on your gross income, and these contributions are tax-deductible. Your employer also pays 12% in employer contributions, though that doesn't directly affect your take-home pay.

What is the personal allowance in Iraq?

The personal allowance in Iraq is IQD 2,500,000 for a single person with bachelor status. This means you only pay income tax on earnings above this threshold, making it an important factor in calculating your actual tax liability.

Are there different tax rates by region in Iraq?

The tax data available represents the standard national tax system and does not include subnational or regional variations. Tax rates and allowances are consistent across the country based on the national income tax framework.

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