Trial version — Unofficial trial version for demonstration and development — not the official General Tax Authority website.
Republic of Iraq — Ministry of Finance
Fiscal year 2026 · Beauty and barbering · أحد عشر/4

الحلاقة الرجالية

Base amount plus per-unit increments

Computation method Fiscal year 2026

الضوابط السنوية لسنة 2026 التقديرية — المهن والأعمال التجارية

The table amount covers up to 2 كرسي; a set rate or amount is added for each extra unit.

Table amounts
Category أ: 12,000,000Category ب: 10,000,000
Unit
كرسي (included 2) +10%
Source kind
Absolute (eligible for reductions)
Reference
قرار المجلس الوزاري للاقتصاد رقم 26095 ق في 2026/3/15

Activity inputs

The category depends on location and size of activity (A is highest).
12 / 12

Personal details for allowance

Counts toward the brackets without reduction; its withheld tax is credited.