General Directorate of Taxation & State Real Estate

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.

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.