Iraq is a country in Western Asia, bordered by Turkey to the north, Iran to the east, Kuwait to the southeast, Saudi Arabia to the south, Jordan to the southwest and Syria to the west. The capital, and largest city, is Baghdad.

Capital: Baghdad

Currency: Iraqi Dinar

Timezone: UTC+3

Corporate tax rate: 15%

Personal tax rate: 0-15% (Special provisions for Kurdistan region)

Capital gains tax: Regular tax rate.

VAT: None

Tax residence: Citizens: If present four months in a tax year. Non-Citizens: If present four continuous months within a tax year or six months or more in total in the tax year.

CFC Rules: No

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