Content
Constitution
Company Laws
Investment Laws
Commercial Laws
Labor Laws
Tax Laws
Customs Laws
Attorney Laws
Banking Laws
Iraqi Laws and Policies Affecting Investment
Listed below are the key laws and policies that may have an impact on your investment, including those that may be located in the Kurdistan Autonomous Region. All laws have been sorted by topic and translated into English when possible for your convenience. Please note, in Iraq, the official language of record is Arabic and reliance should not be placed on the English translations provided here. Every effort is made to capture legal meaning and nuance in the law. Also, this should not be considered a fully exaustive list of laws applicable to every investment opportunity. Iraqi legal counsel is always recommended when conducting business locally.
Constitution
Company Laws
| State Companies Law, No. 22 (of 1997) | Arabic | English |
| Company Law 21 of 1997 & Registration Instructions, No.196 of 2004 | Arabic | English |
Investment Laws
| Investment Law 13 (of 2006) | Arabic | English |
| The First Amendment of Investment Law Number 13 of 2006 (of 2009) | Arabic | English |
| Kurdistan Regional Investment Law, No. 4 (of 2004) | Arabic | English |
| Investment Regulation, No. 2 (of 2009) | Arabic | English |
| Industrial Investment Law, No. 20 (of 1998) | Arabic | English |
| Mineral Investment Law, No.91 (of 1988) | Arabic | English |
| System No. (7) for the year 2010 |
Arabic | English |
| Regulations for the First Amendment of the Regulations for Selling and Leasing the State and Public Sector Properties and Lands for Investment Purposes No. 7 for 2010 | Arabic |
English |
| Investment law No. 13 for the year 2006 and its amendments No.2 for the year 2009 | Arabic | English |
Commercial Laws
| Commercial Agencies Law, No. 51 (of 2000) | Arabic | English |
| Law on Registration Agents, No. 4 (of 1991) | Arabic | English |
| Iraq's Commercial Law, No. 30 (of 1984) | Arabic | English |
| Coalition Provisional Authority (CPA), No. 54: Trade Liberalization Policy | Arabic | English |
Labor Laws
| Labor Law, No. 71 (of 1987) | Arabic | English |
| Law on the Unionization of Workers, No. 52 (of 1987) | Arabic | English |
| Implementation of Development Major Projects Law, No. 60 (of 1985) | Arabic | English |
| Machine Registration Law, No. 7 (of 1999) | Arabic | English |
| Organization of the Industrial Services Law, No. 30 (of 2000) | Arabic | English |
Tax Laws
| Income Tax Law, No. 113 (of 1982) | Arabic | English |
| Sales Tax Law, No. 36 (of 1997) | Arabic | English |
| Real Estate Lease Tax Law, No. 162 (of 1959) | Arabic | English |
| Real Estate Transfer Tax Law, No. 120 (of 2002) | Arabic | English |
| Property Tax Law (Vacant Land Tax Law), No 26 (of 1962) | Arabic | English |
| Adoption of the Coalition Provisional Authority (CPA), No. 38: Reconstruction Tax | Arabic | English |
Customs Laws
| Customs Law, No. 23 (of 1984) | Arabic | English |
Attorney Laws
| Attorney Law, No. 173 (of 1965) | Arabic | English |
| Attorney Law for Kurdistan, No. 17 (of 1999) | Arabic | English |