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Republic of Iraq — Ministry of Finance
Fiscal year 2026 · Relative sources (contracts, imports) · العقود/7أ

دراسات الجدوى والإشراف والاستشارات

Rate of base

Computation method Fiscal year 2026

الضوابط السنوية لسنة 2026 التقديرية — المهن والأعمال التجارية

Income is estimated at 25% of “مبلغ العقد”; it is a relative source not subject to geographic or multiple-source reductions.

Rate
25% × مبلغ العقد
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.