Moving to Iraq: taxes, residence and life
How to become tax resident in Iraq: personal, dividend and corporate tax, 2 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Iraq the top income tax rate is 15%, dividends are taxed at up to 0% and companies pay 15% corporate tax.
How to move and become tax resident
To become tax resident in Iraq you need at least 120 days a year (Present in Iraq ≥4 months in year). The typical route is None realistic: No residence route for a self-funded foreign family There are 2 open residence programmes in Iraq — see the list below.
Living there
Baghdad has a hot desert climate with winter highs around 15.9 °C and summer highs around 44 °C.
Key facts
| Top income tax | 15% |
|---|---|
| Dividend tax | 0% |
| Corporate tax | 15% |
| Daňová rezidence | po 120 dnech — Present in Iraq ≥4 months in year |
| Vaše cesta | None realistic — No residence route for a self-funded foreign family |
| Typ klimatu | hot desert · 15.9° / 44° (Baghdad) |
Residence programmes in Iraq
Active programmes
- Kurdistan Region investor residence permit — investment · 2026-10
- Kurdistan Region residence through property purchase — Investice CHF 40'000 · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Iraq to become tax resident?
po 120 dnech. Present in Iraq ≥4 months in year Not a practical destination
How much tax will I pay in Iraq?
In Iraq the top income tax rate is 15%, dividends are taxed at up to 0% and companies pay 15% corporate tax.
Which residence programmes does Iraq offer?
Kurdistan Region investor residence permit; Kurdistan Region residence through property purchase (CHF 40'000)
What is the usual way to move to Iraq?
None realistic. No residence route for a self-funded foreign family
Compare with nearby countries
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · China · Fiji · Georgia · Hong Kong · India
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.