Iraq Tax Brackets — 2026
Here is a breakdown of the 2026 personal income tax brackets for Iraq, shown in IQD.
| Taxable income | Rate |
|---|---|
| ع.د0 – ع.د14,410,000 | 3.3% |
| ع.د14,410,000 – ع.د57,640,000 | 6.3% |
| ع.د57,640,000 – ع.د124,450,000 | 9.3% |
| ع.د124,450,000 – ع.د238,420,000 | 12.3% |
| ع.د238,420,000 – ع.د302,610,000 | 15% |
| Over ع.د302,610,000 | 15% |
How brackets work
A progressive bracket system only taxes the portion of income that falls inside each band at that band's rate — not your entire income at the top rate you reach. For example, if the first ع.د14,410,000 of income is taxed at a lower rate, only income above that threshold is taxed at the next rate up.
Worked example: ع.د124,450,000 income
- ع.د0–ع.د14,410,000 at 3.3% → ع.د475,530
- ع.د14,410,000–ع.د57,640,000 at 6.3% → ع.د2,723,490
- ع.د57,640,000–ع.د124,450,000 at 9.3% → ع.د6,213,330
- Total estimated tax: ع.د9,412,350 (7.6% effective rate)
This is the estimated tax before any deductions or credits are applied — see the deductions guide for what could lower this further. Run your own numbers with the calculator above to see exactly how much of your income falls into each bracket.
Always verify current-year brackets with Iraq's tax authority before filing.