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% |
| 稅務居所 | 120 天后 — Present in Iraq ≥4 months in year |
| 您的路徑 | None realistic — No residence route for a self-funded foreign family |
| 護照 | 可免籤或落地籤前往 31 個國家 |
| Economic growth | +0.5% (2025), forecast 3% (2026) |
| 氣候型別 | hot desert · 15.9° / 44° (Baghdad) |
| 戰爭與衝突 | armed — Iran-backed militias vs US/Saudi strikes; Iranian missile strikes on Kurdistan 2026 |
| 所有自然災害 | 7.6/10 |
| 銀行穩健度 | 1.5/10 · B- |
| 財產保護 | 1.5/10 |
| 冬季住宅溫暖度 | 5/10 |
Residence programmes in Iraq
- Kurdistan Region investor residence permit — investment · open · 2026-10
- Kurdistan Region residence through property purchase — 投資 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?
120 天后. 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.