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 · Photography · عاشراً/4

متعهدو تصوير الكليات بلا محل (أ دوامان، ب دوام)

Rent share or table amount

Computation method Fiscal year 2026

الضوابط السنوية لسنة 2026 التقديرية — المهن والأعمال التجارية

Income is the higher of 40% of annual rent and the table amount for the category.

Table amounts
Category أ: 10,000,000Category ب: 8,000,000
Rate
40% × الإيجار السنوي
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.