Income Tax (Direct Deduction)

It is a 5% of net income deducted from the salaries of the public and private sector employees on a monthly basis. Only employees making over one million Iraqi Dinars (1,000,000) are liable to this income tax.
Responsible Entity
Responsible Entity Information

Address of Ministry of Finance and Economy, Directorate of Income Tax

Office Hours
8:30 to 15:00 hrs
Erbil Directorate of Income Tax -1
Nawroz, Taxation Compound, Erbil
Kurdistan Region of Iraq
0750 431 2662
Erbil Directorate of Income Tax -1
Nawroz, Taxation Compound, Erbil
Kurdistan Region of Iraq
0750 199 3493
بەرێوەبەرایەتى باجى دەرامەتى کۆیە
کۆیە/کۆمەڵگای دارایی
ئیمێڵ/ bd.koya@gmail.com
بەرێوەبەرایەتى باجى دەرامەتى سۆران
سۆران/ کۆمەڵگای دارایی
ئیمێڵ/ bajidaramatisoran@yahoo.com
بەرێوەبەرایەتى باجى دەرامەتى دهۆک
دهۆک/تاخی میدیا، شەقامی ئوسترالیا
ئیمێڵ/ bajduhok@gmail.com
بەرێوەبەرایەتى باجى دەرامەتى زاخۆ
زاخۆ/ نزیک باڵەخانەی نوێی دادگا
ئیمێڵ/ bbdaramat.zakho@yahoo.com
بەرێوەبەرایەتى باجى دەرامەتى ئاکرئ
ئاکرێ/ گەڕەکی ١١ی ئەیلول، نزیک کۆمەڵگای دارایی ئاکرێ
بەرێوەبەرایەتى باجى دەرامەتى سلێمانى ١
سلێمانی/ شەست مەتری، گردە بڕاوەکە، پشت بەنزینخانەی بینایی

بەرێوەبەرایەتى باجى دەرامەتى سلێمانى ٢
سلێمانی/ شەست مەتری، گردە بڕاوەکە، پشت بەنزیختنەی بینایی
ئیمێڵ/ bajedaramat.suly2@gmail.com
بەرێوەبەرایەتى باجى دەرامەتى گەرمیان
ناو بازار، بەرامبەر باڵەخانەی بامۆک
ئیمێڵ/ bajedaramategarmyan@gmail.com
بەرێوەبەرایەتى باجى دەرامەتى راپەرین
رانیە/ شەقامی سەرکی، کۆمەڵگای فەرمانگەکان
ئیمێڵ/ bajedaramat.raparen@hotmail.com

تێبینەرایەتى باجى دەرامەتى چەمچەماڵ
چەمچەماڵ/ گەڕەکی ڕاپەڕین، بەرامبەر بانکی چەمچەماڵ
ئیمێڵ/ tbd.chamchamal@gmail.com
تێبینەرایەتى باجى دەرامەت و خانوبەرەى دەربەندیخان
دەربەندیخان/ کۆمەڵگای فەرمانگەکان
ئیمێڵ/ tbdkh.darbandikhan@gmail.com
The taxpayer must have a monthly salary of more than one million Iraqi dinars.
For public sector employees, the tax is deducted directly from Treasury, however, for the private sector and NGO employees the representative of the company must visit the Directorate of Income Tax to pay the taxes for their employees liable to the Direct Income Tax Deduction.
Two forms have been prepared by the General Directorate of Income Tax, the taxpayer has to fill them out and submit them. One of the forms is due seasonally and the second one annually.
If the taxpayer fails to submit the reports on the due dates, a penalty of Seventy Five a thousand Iraqi Dinars (75,000) with 1.5% of monthly fees will apply.
This service can be requested through a legal representative holding the power of attorney.

Annual and Seasonal Tax Application Forms.
30 to 60 minutes.
Free of charge
The requestor visits one of the Income Tax Directorates.
The requestor visits the computer room to obtain its case number (file number)
The requestor visits the file room to collect the personnel file.
Then visits the direct deduction room to submit the application.
The requestor visits the auditing room to audit the application form.
The requestor visits the treasury room to pay the taxes.
Finally, the requestor visits the file room to return the personnel file.
External Services
پێویستە خزمەتە پەیوەندیدارەکان دەستنیشان بکرێن، ئەگەر هەبن.
Signed by
پێویستە ئەم خزمەتە لەلایەن بەڕێزان وەزیر/سەرۆکی دەستە و بەڕێوبەری گشتی دیوان و لیژنەی خزمەت واژوو بکرێت.
Service ID
MOF - 14
Last updated18-03-2024


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