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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.

10
pages: 8
chapters: 1.650
words: IQD
currency

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At a glance

Four key payroll indicators for Iraq

IQD 350,000
FEDERAL MONTHLY MINIMUM WAGE: 5%
NORMAL EMPLOYEE SOCIAL SECURITY: 12%
NORMAL IRAQI EMPLOYER SOCIAL SECURITY: 21d
FEDERAL ANNUAL LEAVE

What's in the guide

8 chapters, 10 pages

The opening summary of each chapter is below. Full text, tables and rates are in the PDF.

Jurisdiction Architecture

Federal Iraq: Income Tax (IQ-FED)

Authority: Income Tax Law 113/1982 + Direct Withholding Instruction 1/2007

Social Security: Law 18/2023

Minimum Wage & Working Rights

Special Leave & Severance

Foreign Workers: Instruction 1/2026

Federal–KRI Comparison Matrix

Critical Verification Gates

SS monthly payment due date (month-end or following 30 days?)

This guide is for general information only; it is not legal advice or a complete statement of the law. The content reflects the legislation in force when it was prepared, and legislation changes. Always take country-specific professional advice on a concrete case.

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.

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