Tax Map · Crypto tax rankings

Crypto tax in Iraq

Crypto in Iraq is unclear / unsettled.

Iraq’s central bank has banned formal cryptocurrency activity and there is no official guidance on how an individual’s crypto gains would be taxed, so treatment for a relocating individual is currently undefined and high‑risk rather than clearly exempt or taxable.

“All income derived from Iraq is subject to tax in Iraq regardless of the residence of the recipient.[5] In addition, income that is realised outside Iraq by Iraqi and other residents, including interest, commissions, investment returns, and profits from trading in currencies, valuable metals, and securities, is taxable if such income arises from funds and deposits held in Iraq.[5] The Iraqi Central Bank has issued a statement prohibiting the use of cryptocurrencies.[3]” — Iraqi income tax law as summarized by PwC; Central Bank of Iraq directives

Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.