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Republic of Iraq — Ministry of Finance
Fiscal year 2026 · Industrial projects · المشاريع الصناعية/13

تعبئة الغاز

Rate or minimum, whichever is higher

Computation method Fiscal year 2026

الضوابط السنوية لسنة 2026 التقديرية — المهن والأعمال التجارية

Income is the higher of 12% of “الإيراد” and a minimum of IQD 14,000,000.

Rate
12% × الإيراد
Minimum
14,000,000
Source kind
Relative (no geographic or multiple-source reduction)
Reference
قرار المجلس الوزاري للاقتصاد رقم 26095 ق في 2026/3/15

Activity inputs

12 / 12

Personal details for allowance

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