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Middle East
Middle East
Free guide · Middle East
Iraq Payroll & Employment Guide 2026
Critical: IRAQ CANNOT BE MODELLED AS A SINGLE PAYROLL REGIME. Federal Iraq and KRI have different tax, SS, labour law, minimum wage, and foreign worker rules. No calculation without jurisdiction determination. Jurisdiction is determined by employer's tax/SS registration authority and workplace legal location: NOT employee nationality or city.
At a glance
Four key payroll indicators for Iraq
IQD 350,000FEDERAL MONTHLY MINIMUM WAGE
5%NORMAL EMPLOYEE SOCIAL SECURITY
12%NORMAL IRAQI EMPLOYER SOCIAL SECURITY
21dFEDERAL ANNUAL LEAVE
What is inside
8 chapters, 10 pages
The opening summary of every chapter is below. Download the PDF for the full text, tables and rates.
Jurisdiction Architecture
Jurisdiction Architecture
Federal Iraq: Income Tax (IQ-FED)
Authority: Income Tax Law 113/1982 + Direct Withholding Instruction 1/2007
Social Security: Law 18/2023
Social Security: Law 18/2023
Minimum Wage & Working Rights
Minimum Wage & Working Rights
Special Leave & Severance
Special Leave & Severance
Foreign Workers: Instruction 1/2026
Foreign Workers: Instruction 1/2026
Federal–KRI Comparison Matrix
Federal–KRI Comparison Matrix
Critical Verification Gates
SS monthly payment due date (month-end or following 30 days?)
This guide is general information, not legal advice or a complete statement of the law. It reflects the legislation in force when it was prepared, and legislation changes. Always seek country-specific professional advice for a specific situation.
With Datassist
Running payroll and employment operations in Iraq
Employing people in Iraq means applying the rules in this guide again every pay cycle: tracking rates, filing social security, running compliant wage payment channels and calculating end-of-service entitlements. Datassist teams exist so you can manage that from a single point.
Other countries
Other country guides
Middle EastJordan
JOD 290 2025–2026 MONTHLY MINIMUM WAGE14.25% EMPLOYER SSC RATE
Covers:
View the guide Tax & social securityMinimum wage & benefitsHiring & terminationWork permits & visas
Middle EastLebanon
LBP 28m AUGUST 2025 MONTHLY MINIMUM WAGE~22.5% APPROXIMATE TOTAL EMPLOYER NSSF
Covers:
View the guide Tax & social securityMinimum wage & benefitsEnd-of-service (EOSB)Hiring & termination
Middle EastSaudi Arabia
0% PERSONAL INCOME TAX48h MAXIMUM WORKING WEEK
Covers:
View the guide Company setupWorking hours & leaveTax & social securityEnd-of-service (EOSB)+3
Need to run payroll and employment operations in Iraq?
Talk to a Datassist specialist and plan your local compliance, social security and wage payment processes together.