Update - Iraq Council of Ministers Approves Pending Tax Treaty with Oman

Iraq's Council of Ministers approved the pending income and capital tax treaty with Oman on 25 May 2026. The treaty, signed 3 September 2025, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Iraqi income tax, real estate tax, vacant land tax, and the tax on the income of oil companies contracted under Iraqi Law No. 19 of 2010. It covers Omani income tax.

Residence

If a person other than an individual is considered resident in both Contracting States, t…