Practice Area
Tax Law
Navigating Iraq's tax system in Erbil requires specialist knowledge of both federal tax law and KRG-specific incentives. Dler Law Office helps businesses and investors structure their affairs for full compliance and efficiency.
Iraq's tax system, administered by the General Commission for Taxes (GCT), applies to all businesses and individuals operating in Kurdistan Region. Dler Law Office advises local and international clients in Erbil on corporate income tax, withholding tax, payroll tax, customs duties, and available tax incentives under KRG investment law. We also represent clients in tax audits and disputes with Iraqi tax authorities.
What We Do
Tax Law Legal Services in Kurdistan, Iraq
Corporate Tax Advisory
Advising on Iraqi corporate income tax rates, allowable deductions, depreciation, and tax incentives available to KRG-licensed investors operating in Kurdistan Region.
Tax Compliance & Filing
Preparing and filing annual corporate tax returns and withholding tax declarations with the Kurdistan Region tax authority on behalf of businesses in Erbil.
Tax Dispute & Audit Defence
Representing businesses and individuals in tax audits, disputes, and appeals before the Iraqi tax authorities and administrative appeals tribunals.
Common Questions
Tax Law FAQs — Erbil & Kurdistan Iraq
- What is the corporate tax rate in Kurdistan Region Iraq?
- The standard Iraqi corporate income tax rate is 15% on net profits. Companies licensed under KRG Investment Law No. 4 of 2006 may receive tax holidays of up to 10 years on profits from approved projects in Erbil.
- Do foreign companies need to file tax returns in Kurdistan Region?
- Foreign companies with a permanent establishment, branch, or registered entity in Kurdistan Region are required to file annual tax returns with the KRG tax authority. Foreign companies earning Iraqi-source income without a local presence face withholding tax.
- What withholding tax applies to payments made to foreign suppliers in Iraq?
- Iraqi withholding tax applies to payments to non-resident companies for services performed in Iraq, typically at 15%. The rate may be reduced by applicable double taxation treaties. Dler Law Office advises on treaty relief and compliance.
- How does the KRG investment tax incentive work for new businesses in Erbil?
- KRG-licensed investors benefit from tax exemptions on profits for 10 years, exemption from customs duties on imported equipment, and exemption from property transfer taxes. Dler Law Office assists with obtaining investment licences that unlock these incentives.
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