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Republic of Iraq — Ministry of Finance
Fiscal year 2026 · Restaurants and cafés · المهن/خامساً/3

المطاعم الشعبية

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: 9,000,000
Source kind
Absolute (eligible for reductions)
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.