Employee salary calculator - Iraq 2026
Free employee salary calculator for Iraq (2026): estimate net monthly take-home pay from gross, after income tax and social contributions. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Iraq (2026)
Educational model - not a tax authority assessment, not a tax return, not tax advice. Federal Iraq rules (not the KRG variant). Currency IQD (Iraqi dinar).
Employee (income tax + social security)
- Income tax is progressive on annual taxable income: 3% up to IQD 250,000; 5% to 500,000; 10% to 1,000,000; 15% above.
- Personal allowance (single person): IQD 2,500,000/year, deducted before the brackets. The married (4,500,000), age and dependent-child allowances are out of scope.
- Social security: employee 5% of salary (deductible before income tax), employer 12%. No salary ceiling is modelled.
- Annual taxable income = annual gross - employee social security - personal allowance.
Sources: PwC - Iraq individual income tax, PwC - Iraq deductions and social security.
Self-employed (sole proprietor)
- Self-employed business income is taxed on the same progressive scale on annual net profit (revenue minus actual expenses) after the IQD 2,500,000 personal allowance.