Guides and frequently asked questions

Self-assessment is filed by taxpayers required to keep formal accounts (companies and self-declaring professions such as physicians) and audited later. The annual rules apply to professions and businesses not required to keep accounts; their profits are estimated from approved tables per activity — see the tax calculator.

An amount deducted from total income before the scale: IQD 2,500,000 for a single person, 4,500,000 for a married person whose spouse is a homemaker, 3,200,000 for an independent widow or divorcee, plus 200,000 per child and 300,000 for those aged 63 or over (Article 5).

On the track complaint page, enter your tracking number and the access code you received when filing (or your registered phone number).

Scan the QR code printed on the invoice with your phone camera; it opens the public verification page in the invoicing system showing the invoice data and status.

Card payment through the unified payment platform, bank transfer (ACH/RTGS) with a transfer notice, or cash at the branch counter. A verifiable electronic receipt is issued in every case.

Create an account on the eTax registration platform, complete identity verification and submit a TIN request. The number is issued electronically after review.