کوردیالعربيةEnglish

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
Directorates of Taxation
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
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بەرێوەبەرایەتى باجى دەرامەتى سۆران
سۆران/ کۆمەڵگای دارایی
ئیمێڵ/ bajidaramatisoran@yahoo.com
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بەرێوەبەرایەتى باجى دەرامەتى دهۆک
دهۆک/تاخی میدیا، شەقامی ئوسترالیا
ئیمێڵ/ bajduhok@gmail.com
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بەرێوەبەرایەتى باجى دەرامەتى زاخۆ
زاخۆ/ نزیک باڵەخانەی نوێی دادگا
ئیمێڵ/ bbdaramat.zakho@yahoo.com
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بەرێوەبەرایەتى باجى دەرامەتى ئاکرئ
ئاکرێ/ گەڕەکی ١١ی ئەیلول، نزیک کۆمەڵگای دارایی ئاکرێ
ئیمێڵ/taxakre@yahoo.com
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بەرێوەبەرایەتى باجى دەرامەتى سلێمانى ١
سلێمانی/ شەست مەتری، گردە بڕاوەکە، پشت بەنزینخانەی بینایی
ئیمێڵ/bajedaramat_slemany_1@yahoo.com

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

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تێبینەرایەتى باجى دەرامەتى چەمچەماڵ
چەمچەماڵ/ گەڕەکی ڕاپەڕین، بەرامبەر بانکی چەمچەماڵ
ئیمێڵ/ tbd.chamchamal@gmail.com
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تێبینەرایەتى باجى دەرامەت و خانوبەرەى دەربەندیخان
دەربەندیخان/ کۆمەڵگای فەرمانگەکان
ئیمێڵ/ tbdkh.darbandikhan@gmail.com
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Conditions
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.

limited power of attorney
Documents
Annual and Seasonal Tax Application Forms.
Time
30 to 60 minutes.
Price
Free of charge
Procedures
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.
Application Form
Legal Documantation
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
Topic
Taxes, Tariffs and Charges
Last updated
18-03-2024
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