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 · Garages, yards and markets · ثالث عشر/4

مستأجرو علاوي الخضر

Rate of base

Computation method Fiscal year 2026

الضوابط السنوية لسنة 2026 التقديرية — المهن والأعمال التجارية

Income is estimated at 30% of “الإيجار السنوي”; it is a relative source not subject to geographic or multiple-source reductions.

Rate
30% × الإيجار السنوي
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.