Iraq Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Iraq calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| IQD 18,000,000 a yearEmployee tax profile: Resident employee - use assessed payroll taxable income; Annual statutory employee contributions: 1800000; Annual taxable salary: 16200000 | IQD 13,930,000.00 | IQD 13,930,000.00 | Matches |
Official sources and monitoring
2 official sources. 2 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Income Tax Law No. 113 of 1982 as amendedIraq General Commission for Taxes | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Income tax guide - individual bands and allowancesIraq General Commission for Taxes | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version IQ-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- The General Commission for Taxes four-band individual schedule is applied to assessed taxable salary.
- Payroll taxable salary is entered after legal personal, spouse, child and pension allowances.
Coverage & limitations
Rule version IQ-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- The official online guide publishes historical assessment-year tables and does not provide a separate indexed 2026 threshold table. The current statutory four-rate structure is used with payroll-assessed taxable income.
- Kurdistan Region payroll rules are excluded.
- The calculator covers the named profile only and rejects unsupported profiles.
- Independent professional verification pending.