{"id":1748,"date":"2026-07-02T13:08:37","date_gmt":"2026-07-02T12:08:37","guid":{"rendered":"https:\/\/iraq-localize.com\/?post_type=policy&p=1748"},"modified":"2026-07-02T13:08:37","modified_gmt":"2026-07-02T12:08:37","slug":"iraq-imposes-35-income-tax-on-foreign-oil-companies","status":"publish","type":"policy","link":"https:\/\/iraq-localize.com\/ar\/policy\/iraq-imposes-35-income-tax-on-foreign-oil-companies\/","title":{"rendered":"Iraq Imposes 35% Income Tax on Foreign Oil Companies"},"content":{"rendered":"
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Rudaw Digital<\/p>\n\n\n\n

The Iraqi Council of Ministers decided to approve the General Commission for Taxes\u2019 application of Article (1) of the Law Imposing Income Tax on Foreign Oil Companies Contracted to Work in the country, which provides for imposing a tax of 35% on income generated inside Iraq from contracts concluded with these companies.<\/p>\n\n\n\n

This came during the fortieth regular session of the Council of Ministers, chaired by Prime Minister Mohammed Shia\u2019 Al-Sudani, today, Tuesday (7 October 2025), according to a statement issued by the Prime Minister\u2019s Media Office.<\/p>\n\n\n\n

The session included the approval of several decisions covering the financial and administrative reform sector, as well as measures to develop the aviation sector.<\/p>\n\n\n\n

Below are the main decisions of the Council of Ministers according to the text of the statement:<\/p>\n\n\n\n

\u201cAs part of administrative and financial reform, and based on the unified report concerning violations of the Law on the Abolition of Financial Privileges for Officials No. (28 of 2019), the Prime Minister directed all entities to comply with the law and instructions regarding the number of vehicles and protection personnel specified under the law and instructions, and to return any number exceeding the permitted limit within (7) days. Otherwise, the Federal Board of Supreme Audit shall refer those who fail to comply to the Federal Commission of Integrity to conduct investigations against violators and protect public funds. His Excellency also directed the competent minister, the head of the entity not affiliated with a ministry, and the governor to form an investigative committee in accordance with the State and Public Sector Employees Discipline Law No. (14 of 1991, as amended), regarding the violations stated in the aforementioned report, and to hold those responsible accountable in accordance with the law.<\/p>\n\n\n\n

As part of the approach to evaluating the performance of officials and directors general, and in implementation of the administrative reform priority included in the government programme, the Council of Ministers voted to confirm (15) directors general in various state departments. The Council also decided to dismiss the Director General of the Investments and Contracts Department at the Ministry of Electricity from his position and transfer him to a grade lower than the grade he held before his appointment as Director General, according to the reasons recorded in the minutes of the special evaluation committee.<\/p>\n\n\n\n

Within the government\u2019s efforts in the housing sector, approval was granted to exempt the contract for implementing and constructing the residential complex in Baghdad Governorate \/ Al-Nahrawan 2 from the contracting methods stipulated in the Instructions for Implementing Government Contracts No. (2 of 2014) and the regulations attached thereto, for the purpose of direct re-contracting with the executing company.<\/p>\n\n\n\n

As part of steps to enhance financial revenues, the Council voted on the following:<\/p>\n\n\n\n

First: The General Commission for Taxes shall adopt Article (1) of the Law Imposing Income Tax on Foreign Oil Companies Contracted to Work in Iraq No. (19 of 2010), which provides for imposing income tax at the rate of (35%) on the income generated in Iraq from contracts concluded with these companies.<\/p>\n\n\n\n

Second: Approval of the tax settlement conducted by the Ministry of Oil with oil companies for the period (2011\u20132016), and approval of the 35% tax withholding amount on any transaction related to other revenues of oil companies.<\/p>\n\n\n\n

Third: Oil companies shall pay the differences owed by them in accordance with what is determined by the committee formed pursuant to Diwani Order No. (23109 of 2023), provided that the committee shall continue its work until 1 December 2025.<\/p>\n\n\n\n

Regarding project financing, the Council approved the recommendation of the Sovereign Guarantees Initiative Committee concerning the issuance of sovereign guarantees for the establishment of a caustic soda production plant for the benefit of a plant producing liquid chlorine and caustic soda, and the black urea production project.<\/p>\n\n\n\n

As part of the government\u2019s procedures to develop the aviation sector, approval was granted to form a working team headed by the President of the Civil Aviation Authority, with representatives of the relevant entities as members, to take the necessary measures to license the airports of Baghdad, Basra, Mosul, and Najaf, audit the General Company for Air Navigation Services and Iraqi Airways, and ensure compliance with the implementation of the Civil Aviation Authority\u2019s rules and regulations within a specific timetable.<\/p>\n\n\n\n

It was also decided that the Civil Aviation Authority shall contract with a specialized international company to evaluate aviation fields and provide support to pass the ICAO and USOAP audits, in consultation with the European Commission for Transport and Mobility, according to a specific timetable. All airports, Iraqi Airways, and the General Company for Air Navigation Services shall also be required to contract with an international audit office to audit accounts and financial procedures so that their work aligns with international accounting standards.<\/p>\n\n\n\n

It was further decided to require Iraqi Airways to purchase spare parts exclusively from the official agents of the main manufacturers of the company\u2019s aircraft, and to conduct external aircraft maintenance exclusively at aircraft maintenance centers approved by the European Union Aviation Safety Agency (EASA), in order to obtain high-performance quality standards.<\/p>\n\n\n\n

The Council of Ministers also voted to approve the acquisition of real estate No. (1\/23, District 7), Umm Qasr, with an area of (73 donums), owned by the Ministry of Finance, for the benefit of the Ministry of Trade \/ General Company for Grain Trade, in support of future plans for the rehabilitation and development of the marine berth and silo at Umm Qasr Port.<\/p>\n\n\n\n

<\/p>\n\n\n\n

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\u062b\u0627\u0646\u064a\u0627\u064b: \u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u062d\u0627\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0630\u064a \u0623\u062c\u0631\u062a\u0647 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0646\u0641\u0637 \u0645\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0641\u0637\u064a\u0629 \u0644\u0644\u0645\u062f\u0629 (2011 -2016)\u060c \u0648\u064a\u062c\u0631\u064a \u0625\u0642\u0631\u0627\u0631 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0628\u0627\u0644\u063a (35%) \u0639\u0644\u0649 \u0623\u064a \u062a\u0639\u0627\u0645\u0644 \u064a\u062e\u0635 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0641\u0637\u064a\u0629.<\/bdo><\/p>\n\n\n\n

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