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.
General Directorate of Taxation & State Real Estate
It is the tax that all active companies in the Kurdistan Region, including the sole propriety firms, are liable to its settlement. It is a flat rate of 15% of the taxable income.