In 2004, the Coalition Provisional Authority introduced a flat tax of 15% on all income earned by Iraqi and foreign companies. Income derived from foreign government sources, international organizations, and non-governmental organizations (NGOs) is not taxable. A flat sales tax of 10% is applied to "excellent and first class" hotel and restaurant accommodations.

Further information can be obtained from the Ministry of Finance, General Commission for Taxes: http://www.iraqtax.org/.