Iraq VAT registration threshold
Iraq VAT registration threshold: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 12 Aug 2026.
The turnover at which VAT/GST registration becomes compulsory in Iraq, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
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| Current value | structured — see the API |
|---|---|
| In force from | — |
| Official source | Federal Budget Law No. (13) of 2023, Article 20(First) — the operative consumption-tax provision, extending “the sales tax provisions stipulated in the dissolved Revolutionary Command Council Resolution No. (36) of 1997” to restaurants and hotels up to second class in addition to excellent- and first-class establishments; published in al-Waqai al-Iraqiya (the Iraqi Gazette) No. 4726 of 26 June 2023. The tax it extends is ITEMISED — liability attaches to what is sold and to the class of establishment selling it, never to turnover — and Iraq's statute book contains no VAT law. There is therefore no registration threshold to serve, which is why value is null |
| Last verified | 2026-08-12 |
| Verification | primary — No verification limitation recorded — read from the official source cited. The refusal now rests on the statute book rather than on a practitioner summary: the same gazetted instrument that iq/vat cites, Federal Budget Law No. 13 of 2023 art. 20(First) in al-Waqai al-Iraqiya No. 4726. What that instrument establishes is exactly what the refusal needs — the operative consumption tax is itemised and class-based, not turnover-tested, so no registration threshold exists. The illustrative levy RATES quoted in the notes (10% hospitality, 15% travel tickets and cars, 20% mobile recharge and internet, 300% alcohol and tobacco) are NOT in article 20(First); they remain sourced to PwC Worldwide Tax Summaries — Iraq (reviewed 24 June 2026) and are context around a refusal, not the served value. RETRIEVAL, 2026-08-12: moj.gov.iq's Let's Encrypt certificate expired at 16:46:12 UTC today and re-fetching fails from every vantage until it is renewed; the claim stands on the provenance mirror, which read this document on 2026-08-05 (HTTP 200, application/pdf, 7,295,569 bytes, sha256 35ba2d02…d2a1a). |
| Provenance | source fingerprint |
What this value means
REFUSAL — Iraq has NO VAT or GST and no general, turnover-tested sales tax, so no registration threshold exists to serve. What exists instead is a set of SELECTIVE sales/excise-type levies on specific goods and services, each charged per transaction at a fixed rate with no turnover threshold: 10% on services rendered by deluxe and first-class restaurants and hotels; 20% on mobile recharge cards and internet; 15% on travel tickets; 15% on cars; and 300% on alcohol and tobacco (cigarettes). Liability attaches because of WHAT is sold (or the class of establishment selling it), never how much the seller turns over — there is no registration-threshold concept anywhere in the regime. Collection runs through the General Commission for Taxes (and customs at the border for goods-side levies). PERIOD BASIS: none — the levies are transaction-based at fixed rates; no 12-month or other measurement period exists. NON-ESTABLISHED SUPPLIERS: no VAT-style registration exists for anyone, resident or not. A non-resident selling remotely into Iraq faces no indirect-tax registration; the practical exposures for foreign suppliers in Iraq are direct-tax ones (corporate income tax on Iraq-source income and withholding/retention on in-country contracts), which are outside this record's scope. IMPORTED DIGITAL SERVICES: untaxed as such — there is no VAT and no digital-services levy or portal. The 20% levy on mobile recharge cards and internet is collected on the domestic sale of those telecom services/cards, not on foreign digital suppliers. Traps: (1) Iraq is NOT a GCC state — do not apply the GCC VAT framework (SAR 375,000-equivalent threshold) or expect a GCC-style rollout. (2) The 10% hospitality levy turns on the CLASS of establishment (deluxe/first-class restaurants and hotels), not on turnover — a small first-class hotel is in, a large ordinary café is out. (3) The 300%/20%/15% figures are per-transaction levy rates; presenting any of them as 'Iraq's sales tax rate' generally is wrong. (4) VAT-introduction proposals appear periodically in IMF-linked reform commentary; none has been enacted — do not anticipate. (5) The Kurdistan Region administers taxes separately in practice; application of federal levies there can differ — verify locally before relying on uniform national collection. (6) Primary Iraqi legal texts (Official Gazette, al-Waqa'i' al-'Iraqiyya) are hard to retrieve online and largely Arabic-only. The OPERATIVE CONSUMPTION-TAX PROVISION HAS NOW BEEN SIGHTED — Federal Budget Law No. 13 of 2023, art. 20(First), gazette No. 4726 of 26 June 2023 — and is what this record cites. The gazetted instruments behind the individual levy RATES (the 1997 RCC resolution and later budget-law amendments setting 10%/15%/20%/300%) have still not been read; those figures remain practitioner-sourced and are context, not the served value.
Get it programmatically
curl https://asiaref.dev/v1/iq/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/iq/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/iq/vat-registration-thresholdOther Iraq series: CBI Policy Rate (سعر السياسة النقدية) · Value-added tax (VAT) · National minimum wage (الحد الأدنى للأجور) · Public holidays · Consumer Price Index (latest month) · Corporate income tax rate · Withholding tax rates · Legal delay interest (فوائد قانونية) · Personal income tax (progressive bands) · Statutory social-insurance contributions
The same figure elsewhere: Israel · Japan · Jordan · Kazakhstan · Kuwait · all 28