Government

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
Iraqi Constitution	Arabic	English
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
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
Banking Laws
Banking Law, No. 94 (of 2004)	Arabic	English
Central Bank Law (of 2004)	Arabic	English
Adoption of the Coalition Provisional Authority (CPA), No. 20: Commercial Bank	Arabic	English