Iraq public holidays 2026, VAT rate and tax data
Iraq: 16 public holidays in 2026 (next: Victory Day (over ISIS), 10 Dec 2026); corporate tax rate 15%; minimum wage 350000 IQD per month; policy interest rate 5.5%; inflation rate (CPI) 3%.
11 series, each cited to the official source it was verified against; most recently verified 16 Sep 2026; 1 past its update cycle. Currency IQD.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "IQ", "series": "policy-rate", "value": 5.5, "unit": "percent", "effective_from": "2024-10-24", "last_confirmed": "2026-08-21", "source": { "name": "Central Bank of Iraq", "url": "https://cbi.iq/page/26" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/working-days {"country":"iq","from":"2026-10-29","to":"2026-11-28"}.
Iraq public holidays 2026
16 days in 2026; next: Victory Day (over ISIS) on 10 Dec 2026. Official source: Official Holidays Law No. (12) of 2024, Article 1, published in al-Waqai al-Iraqiya (the… · last verified 24 Jul 2026
Fixed by law 4 Confirmed 9 Estimated 3
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day (Gregorian) Law 12/2024 Art. 1(First)(h) |
Fixed by law | Official Holidays Law No. (12) of 2024… |
| 6 Jan 2026 Tue | Iraqi Army Day Law 12/2024 Art. 1(First)(i) |
Fixed by law | Official Holidays Law No. (12) of 2024… |
| 17 Jan 2026 Sat | Religious occasion (مناسبة دينية) falls near 27 Rajab 1447; unnamed on the CBI 2026 calendar, date approximate |
Confirmed | Official Holidays Law No. (12) of 2024… |
| 16 Mar 2026 Mon | Remembrance of the crimes of the Saddamist Ba'ath against the Iraqi people (Halabja, Anfal, mass graves, the Sha'ban uprising) Law 12/2024 Art. 1(First)(l) |
Confirmed | Official Holidays Law No. (12) of 2024… |
| 20 Mar 2026 Fri | Eid al-Fitr, 1-3 Shawwal 1447 (first day 20 Mar) government holiday declared Wed 18 Mar to Mon 23 Mar 2026, work resumed Tue 24 Mar; moon-sighting dependent |
Estimated | Official Holidays Law No. (12) of 2024… |
| 21 Mar 2026 Sat | Nowruz Law 12/2024 Art. 1(First)(j) |
Confirmed | Official Holidays Law No. (12) of 2024… |
| 1 May 2026 Fri | International Workers' Day Law 12/2024 Art. 1(First)(k) |
Fixed by law | Official Holidays Law No. (12) of 2024… |
| 27 May 2026 Wed | Eid al-Adha, 10-13 Dhu al-Hijjah 1447 (first day 27 May) government holiday declared Tue 26 May to Sat 30 May 2026, work resumed Sun 31 May; moon-sighting dependent |
Estimated | Official Holidays Law No. (12) of 2024… |
| 4 Jun 2026 Thu | Eid al-Ghadir, 18 Dhu al-Hijjah 1447 Law 12/2024 Art. 1(First)(g); work suspended Thu 4 Jun 2026 by Council of Ministers decision |
Confirmed | Official Holidays Law No. (12) of 2024… |
| 16 Jun 2026 Tue | Islamic New Year, 1 Muharram 1448 Law 12/2024 Art. 1(First)(b); declared a public holiday for Tue 16 Jun 2026 |
Confirmed | Official Holidays Law No. (12) of 2024… |
| 25 Jun 2026 Thu | Ashura, 10 Muharram 1448 (martyrdom of Imam Hussein) Law 12/2024 Art. 1(First)(c) |
Confirmed | Official Holidays Law No. (12) of 2024… |
| 5 Aug 2026 Wed | Religious occasion (مناسبة دينية) falls near 20 Safar 1448, Arba'een; unnamed on the CBI 2026 calendar, date approximate |
Confirmed | Official Holidays Law No. (12) of 2024… |
| 25 Aug 2026 Tue | Prophet's Birthday (Mawlid), 12 Rabi al-Awwal 1448 Law 12/2024 Art. 1(First)(d); date approximate, moon-sighting dependent |
Estimated | Official Holidays Law No. (12) of 2024… |
| 3 Oct 2026 Sat | Iraqi National Day on the Central Bank of Iraq's 2026 official calendar; NOT listed in Law 12/2024 Art. 1(First) |
Confirmed | Official Holidays Law No. (12) of 2024… |
| 10 Dec 2026 Thu | Victory Day (over ISIS) on the Central Bank of Iraq's 2026 official calendar; NOT listed in Law 12/2024 Art. 1(First) |
Confirmed | Official Holidays Law No. (12) of 2024… |
| 25 Dec 2026 Fri | Christmas Day a community holiday for Christians under Law 12/2024 Art. 2(First); extended to all government offices by annual Council of Ministers decision under Art… |
Fixed by law | Official Holidays Law No. (12) of 2024… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Iraq value
Rate schedules and breakdowns
Withholding tax rates
0–15% across 5 withholding taxes — no single rate · in force from — · Official source: General Commission for Taxes (tax.mof.gov.iq), official text of Income Tax Law… · last verified 26 Aug 2026
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | Dividends | 0 | dividends paid by Iraqi companies out of taxed profits to non-resident (and resident) shareholders | PwC Worldwide Tax Summaries - Iraq… |
| No dividend withholding tax: profits are taxed once at company level (15% standard; 35% for oil and gas under Law No. 19 of 2010) and distributions of taxed profits pass gross. | ||||
| interest | Interest | 15 | interest on debentures, mortgages, loans, deposits and advances paid to non-residents | PwC Worldwide Tax Summaries - Iraq: WHT… |
| Payments of such interest between residents bear direct deduction at 1.8%-10% instead; the 15% is the non-resident rate. | ||||
| royalties | Royalties (no dedicated withholding head) | 0 | royalties paid from Iraq to non-residents | PwC Worldwide Tax Summaries - Iraq: the… |
| Rate 0 means NO DEDICATED ROYALTY WITHHOLDING EXISTS, not that royalty income escapes Iraqi tax: a non-resident's Iraqi-source royalty income remains taxable by assessment at the 15% corporate rate, and where royalties are paid under a registered contract the payment stream… | ||||
| contract-retention | On-account contract retention (general contracting) | 3.3 | gross payments to contractors and subcontractors under general trading and contracting arrangements, withheld by the payer on account of the contractor's final Iraqi tax liability | GCT direct-deduction/contract-retention… |
| NOT a final withholding tax: an advance retention creditable against (or released upon) the contractor's final assessment at the 15% corporate rate, administered through the GCT's contract registration and tax clearance system. The percentage is set by GCT instruction and has… | ||||
| contract-retention-oil-gas | On-account contract retention (oil and gas, non-upstream) | 7 | all payments under non-upstream contracts with oil and gas companies, withheld by the payer on account of the contractor's final Iraqi tax liability | PwC Worldwide Tax Summaries - Iraq… |
| As with the general retention, this is an on-account deduction, not a final tax: final liability for oil and gas contractors is assessed at 35% under Law No. 19 of 2010. The Kurdistan Region operates its own deemed-profit regime (15% of deemed profit, activity-dependent ratios)… | ||||
Personal income tax (progressive bands)
2 figures held on this page · in force from 2004-04-01 · Official source: CPA Order No. 49 (Tax Strategy of 2004), Section 3, amending Article 13(1)(A)… · last verified 24 Jul 2026
Bands
| rate percent | from iqd | to iqd |
|---|---|---|
| 3 | 0 | 250000 |
| 5 | 250000 | 500000 |
| 10 | 500000 | 1000000 |
| 15 | 1000000 | — |
Allowances iqd per year
| taxpayer | 2500000 |
|---|---|
| non working spouse | 2000000 |
| per child | 200000 |
| widow or divorcee | 3200000 |
| per child of widow or divorcee | 200000 |
| additional if over 63 | 300000 |
Statutory social-insurance contributions
0–30% across 4 contribution branches · in force from 2023-08-28 · Official source: Workers' Retirement and Social Security Law No. (18) of 2023 (قانون التقاعد… · last verified 11 Aug 2026 secondary
| key | label | rate total | rate employee | rate employer | unit | base | employer matched |
|---|---|---|---|---|---|---|---|
| social_security_general_iraqi_national | ضمان التقاعد والضمان الاجتماعي للعمال — العامل العراقي في غير قطاع النفط والغاز / Retirement and social security, IRAQI NATIONAL employee outside oil and gas | 17 | 5 | 12 | percent | The total of what the insured person receives by way of wages and allowances (مجموع ما يتقاضاه المضمون من أجور ومخصصات) — gross pay including allowances, not basic salary alone. No ceiling and no floor is applied to the percentage. | false |
| THE 17% IS NOT WHAT THE FUND RECEIVES. For an Iraqi national the State pays a further 8% of the same wage into the scheme, so the fund is credited with 25% while the payroll carries only 17%. That State share is the whole of the 2023 reform's increase: the combined contribution… | |||||||
| social_security_general_foreign_national | ضمان التقاعد والضمان الاجتماعي للعمال — العامل الأجنبي في غير قطاع النفط والغاز / Retirement and social security, NON-IRAQI employee outside oil and gas | 25 | 5 | 20 | percent | The total of wages and allowances received by the insured person, as for an Iraqi national. No ceiling. | false |
| IRAQ CHARGES EMPLOYERS 8 POINTS MORE FOR A FOREIGN EMPLOYEE THAN FOR AN IRAQI ON THE SAME WAGE — 20% against 12% — and this is deliberate policy, not an oversight. It is the mirror image of the usual Gulf pattern: elsewhere in this region expatriates are excluded from the… | |||||||
| social_security_oil_and_gas | ضمان التقاعد والضمان الاجتماعي للعمال — قطاع النفط والغاز / Retirement and social security, OIL AND GAS sector employer | 30 | 5 | 25 | percent | The total of wages and allowances received by the insured person. No ceiling. | false |
| THE OIL AND GAS RATE IS MORE THAN DOUBLE THE GENERAL RATE AND DID NOT CHANGE IN 2023. Employers in the sector paid 25% under the 1971 law and pay 25% now, so the reform closed most of the gap by raising everyone else rather than by lowering them. An employer classified into the… | |||||||
| foreign_employee_fees | رسوم العامل الأجنبي / Flat statutory fees payable by the employer for each foreign employee — employer only | — | 0 | — | currency per foreign employee | Not a percentage of pay. A flat sum per foreign employee: IQD 2,000,000 for each foreign employee entering Iraq, and a further IQD 750,000 on regularising that employee's legal status. | false |
| SERVED AS A VISIBLE ENTRY BECAUSE IT IS A REAL, LARGE AND EASILY MISSED EMPLOYER COST THAT NO PERCENTAGE FIELD CAN CARRY. rate_employer is null because the charge is a fixed sum per head, not a rate — the amounts are in the base field. It sits ON TOP of the 20% employer… | |||||||
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Compare each figure with the other Asian countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Statutory interest rate · Income tax rates · Social contributions
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.