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 · Books, stationery and computers · اثنا عشر/6

الإعلانات الضوئية والفليكس

Fixed amount by category

Computation method Fiscal year 2026

الضوابط السنوية لسنة 2026 التقديرية — المهن والأعمال التجارية

Annual income is estimated as a fixed amount by the activity category (A, B, C, D) set by the branch according to location and size. The modifiers then apply: director's adjustment, geographic reduction, months active and multiple sources.

Table amounts
Category أ: 11,000,000Category ب: 10,000,000
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.