Not a Latitax destination
Iraq
Low 15% headline rates, but there is no UK tax treaty, tax administration is unpredictable and security risk is high; relevant only to operators in energy or reconstruction, not as a place to live.
Income tax, top rate
Secondary15%
Source: PwC Worldwide Tax Summaries - Personal income tax rates · checked 2026-09-29Capital gains
UnverifiedNot confirmed
Individual treatment of share gains not confirmed from a current source.
Source: PwC Worldwide Tax Summaries - Personal income tax rates · checked 2026-09-29Corporate
Secondary15%
35% for certain oil and gas sector companies.
Source: PwC Worldwide Tax Summaries - Corporate income tax rates · checked 2026-09-29Inheritance
UnverifiedNone
Not confirmed from a primary source.
Source: PwC Worldwide Tax Summaries - Personal income tax rates · checked 2026-09-29Wealth tax
UnverifiedNone
Source: PwC Worldwide Tax Summaries - Personal income tax rates · checked 2026-09-29VAT
SecondaryNo VAT; sales tax varies
No VAT; a sales tax applies at rates that vary by good or service.
Source: PwC Worldwide Tax Summaries - VAT rates · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1PwC Worldwide Tax Summaries - Personal income tax ratessecondary · checked 2026-09-29
- s2PwC Worldwide Tax Summaries - Corporate income tax ratessecondary · checked 2026-09-29
- s3PwC Worldwide Tax Summaries - VAT ratessecondary · checked 2026-09-29
- s4GOV.UK - Tax treatiesprimary · checked 2026-09-29