Doing business guide

Understanding Iraq’s tax position

The “Doing business guide -  Understanding Iraq’s tax position” addresses the key tax considerations for doing business in Iraq, alongside key economic, industry and market drivers which impact starting up a business there. The complexity of tax compliance in Iraq has grown in recent years; and as Iraq is mainly dependent on oil for revenues, the drop in oil prices is having a significant effect on the investment market in Iraq.

The report discusses the following topics:

  • The macro-environmental perspective of Iraq
  • Key industries and economic drivers
  • Indicators and procedures for starting a business in Iraq
  • ‘Trading with’ versus ‘trading in’ Iraq
  • Taxation in Iraq (including administration, taxable income, withholding tax, employment tax, corporate and indirect taxes)
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Deloitte Tax in Iraq

Deloitte Middle East (DME) is a leading provider of compliance and advisory services for Iraq. The team comprises experienced specialists who serve a range of clients who are looking to invest in Iraq, or those who have been present there for some time, but are looking to undertake a historical review of their tax exposures, which may include remedial or long term solutions.

We have a deep understanding of the Iraqi accounting and tax compliance process and we manage accounting and audit, corporate income tax, withholding tax, employment tax and social security compliance for some of the world’s largest companies operating in Iraq. Deloitte has legal entities registered in Baghdad, Federal Iraq and Erbil, and Kurdistan Region, with dedicated Iraqi nationals on the ground to liaise with regulatory and tax authority personnel.

Ayad Mirza
Iraq Office Managing Partner
Tel: +964 (0) 66 257 6200
Mobile: +964 (0) 770 694 6554


Alex Law 
Iraq Tax Leader
Tel: +971 (0) 4506 4841
Mobile: +971 (0) 50 153 9306

Jayne Stokes
Senior Manager – Iraq Tax
Tel: +971 (0) 4 506 4904 



Atheer Aljuboory
Manager – Iraq Tax
Tel: +964 (0) 790 146 0634


      Contact us 

If you would like to discuss any of the aspects referenced in greater detail, please get in touch with the Deloitte Iraq Tax Services team

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