Moving to Iraq: taxes, residence and life
How to become tax resident in Iraq: personal, dividend and corporate tax, 2 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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. The economy grew +0.5% in 2025; the IMF forecasts 3% for 2026. Its passport opens about 31 countries without a visa in advance. Security: Iran-backed militias vs US/Saudi strikes; Iranian missile strikes on Kurdistan 2026.
Key facts
| Top income tax | 15% |
|---|---|
| Dividend tax | 0% |
| Corporate tax | 15% |
| Résidence fiscale | après 120 jours — Present in Iraq ≥4 months in year |
| Voie de résidence typique | None realistic — No residence route for a self-funded foreign family |
| Passeport | sans visa ou visa à l'arrivée dans 31 pays |
| Economic growth | +0.5% (2025), forecast 3% (2026) |
| Type de climat | hot desert · 15.9° / 44° (Baghdad) |
| Guerre & conflits | armed — Iran-backed militias vs US/Saudi strikes; Iranian missile strikes on Kurdistan 2026 |
| Tous les risques naturels | 7.6/10 |
| Solidité bancaire | 1.5/10 · B- |
| Protection de la propriété | 1.5/10 |
| Logements chauds en hiver | 5/10 |
Residence programmes in Iraq
- Kurdistan Region investor residence permit — investment · open · 2026-10
- Kurdistan Region residence through property purchase — Investissement CHF 40'000 · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Iraq to become tax resident?
après 120 jours. 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
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.