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 · Miscellaneous · ثامن عشر/22

معاهد التقوية والدروس الخصوصية

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: 15,000,000Category ب: 12,000,000
Source kind
Absolute (eligible for reductions)
Field survey
The estimate is not final before the field inspection result.
Note
مع مراعاة الشهرة والموقع
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.