Labour Law

Old Iraq Labour Law, Unofficial translation, Law number 71 (1987 with amendments)

Please note that this is an unofficial English translation of Iraq’s Labour Law, which was enacted in 1987 with amendments.

New Iraqi Labour Law, Law number 37 (2015), issued on 19 October 2015.

The Iraqi labour law of 2015 can be consulted here (original Arabic version) or here (legal English translation).


Social Security

Iraq: the Iraqi Social Security Law and its amendments in Arabic.
KRI: the Social Security & Retirement Law in Arabic.

The official site for the Social Security Law is: 

Taxes for NGOs

NGOs are tax exempted in KRI, but not in the rest of Iraq.

NCCI compiled relevant information about the tax payment for NGOs in Iraq from the following website: All registered NGOs in Iraq are subject to tax payment.

Download Unofficial Tax Calculator

Income Tax:

Income tax Law for Iraq (English - Unofficial translation)
Income tax Law for Iraq (Arabic)

Income Tax Law for Kurdistan (English)
Income Tax Law for Kurdistan (Arabic)

Difference between tax law in Iraq and KRI: here.

Allowance Tax

Allowance tax system changes between 2005 and 2005: here.