Iraq

Western Asia

Middle East

A low-tax Middle Eastern country with low university tuition, but serious economic and political risk, a weak passport and a long 10-year naturalisation wait.

Overall score

Low · Penalty applied · 92% data coverage

Language

Arabic, Kurdish

Currency

IQD

Citizenship

10 years

Personal tax

Progressive, up to 15%

Cost of living

$900 / mo (single; security varies)

Rules change often. Confirm any immigration, tax or legal decision with a qualified professional.

Score breakdown

Access

17%

38Residence12%

45Citizenship and passport5%

Earning power

25%

35Salary and work12%

74Buying power13%

Business and wealth

20%

74Taxes7%

32Business8%

38Investment5%

Daily life

25%

44Quality of life18%

47Education7%

Rights and institutions

13%

34Freedom6%

12Rule of law7%

Severe safety risk (34) cut the overall score from 44 to 39.

Severe environmental risk (22) cut the overall score from 39 to 31.

Weak rights and institutions (22) cut the overall score from 31 to 26.

Pros

Low university tuition

Cons

Serious economic and political risk
A weak passport
A long 10-year naturalisation wait

Best for

Low-tax relocatorsStudents

Score profile

Access

Residence

Citizenship

Passport

Earning power

Salary & work

Buying power

Cost of living

Economy

Business and wealth

Taxes

Personal tax

Corporate tax

Business

Investment

Wealth building

Daily life

Safety

Healthcare

Environment

Infrastructure

Education

HDI

Rights and institutions

Freedom

Rule of law

How the scores are calculated

Access

Residence

Openness to residents

Limited

Migrant stock0.8% of population (2024)

Regulatory quality-1.03 (−2.5 to 2.5) (2024)

Source: World Bank World Development Indicators

Main pathways

EmploymentStudyFamily reunificationBusiness or investment where eligible

Student	Rules depend on status and circumstances; verify the current requirements with the competent authority before acting.
Work	Rules depend on status and circumstances; verify the current requirements with the competent authority before acting.
Self-employed	Rules depend on status and circumstances; verify the current requirements with the competent authority before acting.
Permanent	Rules depend on status and circumstances; verify the current requirements with the competent authority before acting.

Citizenship

Citizenship accessibility

Moderate

Years required	10 years
Dual allowed	Yes
Language	Check the current naturalisation rules for the selected route
Residence	Typical headline route: 10 years; qualifying residence and absence rules apply
Notes	Rules depend on status and circumstances; verify the current requirements with the competent authority before acting.

Passport

Passport power

Low

41 / 198

Mobility

#99

Global rank

Yes

Biometric

Visa-free8
On arrival30
eTA3
Visa required157

Placeholder estimates for 2024 to 2025. Check entry rules with each destination before travelling.

Earning power

Salary & work

Labour-market strength

Limited

Output per worker$57,002 PPP (2024)

Unemployment15.5% (2025)

Participation41.5% of 15+ (2025)

Source: World Bank World Development Indicators

Tech salary (estimate)	Varies substantially by city, seniority, and employer
Freelance	Market access depends on language, sector, and work authorisation
Job market	Use current local vacancy and salary data for role-specific decisions.

Buying power

Purchasing power score

Good

GNI / person$14,290 PPP (2025)

Consumption / person$6,544 PPP (2024)

Price level42 (US = 100) (2025)

Income inequality29.8 Gini (2023)

Inflation0.3% / yr (2025)

Source: World Bank World Development Indicators

Cost of living

Affordability

Excellent

Price level42 (US = 100) (2025)

Source: World Bank World Development Indicators

Rent	Varies substantially by city and neighbourhood
Monthly	$900 / mo (single; security varies)
Cities	Baghdad, Erbil, Basra

Economy

Economic strength

Moderate

Output & income

GDP$254.4B (2025)

GDP / person$5,410 (2025)

GNI / person$14,290 PPP (2025)

GDP growth-1.5% / yr (2024)

Source: World Bank World Development Indicators

Stability & labour

Inflation0.3% / yr (2025)

Unemployment15.5% (2025)

Output per worker$57,002 PPP (2024)

Source: World Bank World Development Indicators

Sector composition

Agriculture3.4% of GDP (2025)

Industry45.4% of GDP (2025)

Services52.3% of GDP (2025)

Source: World Bank World Development Indicators

Main industries

Oil & gasAgricultureConstructionElectricity

Top exports

Crude oilRefined fuels

Type	Upper-middle-income, oil-driven
Key sectors	Oil (the overwhelming revenue source), Agriculture, Reconstruction
Summary	An oil-dominated economy where crude exports fund most state revenue, with limited diversification and recurring instability.
Currency	Iraqi dinar

Business and wealth

Taxes

Tax friendliness

Good

Personal	Progressive, up to 15%
Corporate	Generally 15%; oil and gas activities may differ
Capital gains	Treatment varies by asset, holding structure, residence, and treaty position
Dividends	Rates and withholding depend on residence and treaty eligibility
Exit tax	Check current domestic rules before changing tax residence
Foreign companies	Management, permanent-establishment, CFC, and reporting rules may apply

Personal tax

Good

Personal	Progressive, up to 15%
Freelance	Registration, immigration permission, tax, and social contributions may apply
Capital gains	Treatment varies by asset, holding structure, residence, and treaty position
Dividends	Rates and withholding depend on residence and treaty eligibility
Exit tax	Check current domestic rules before changing tax residence

Corporate tax

Moderate

Corporate	Generally 15%; oil and gas activities may differ
Capital gains	Treatment varies by asset, holding structure, residence, and treaty position
Dividends	Rates and withholding depend on residence and treaty eligibility
Foreign companies	Management, permanent-establishment, CFC, and reporting rules may apply

Business

Business friendliness

Limited

Regulation & bureaucracy

Regulatory quality-1.03 (−2.5 to 2.5) (2024)

Government effectiveness-1.10 (−2.5 to 2.5) (2024)

Source: World Bank World Development Indicators

Operating rules

Foreign company	Generally possible, subject to sector, registration, tax, and substance rules
Local company	Available company forms and capital requirements vary
Freelance	Registration, immigration permission, tax, and social contributions may apply

Investment

Investing environment

Limited

Private credit14% of GDP (2024)

Source: World Bank World Development Indicators

Capital gains	Treatment varies by asset, residence, holding period, and treaty position
Dividends	Data not available yet
ETFs & funds	Data not available yet
Wealth tax	Check current national and subnational rules
Brokers	Local and international availability varies by residency and compliance checks
Foreign access	Data not available yet
Tax-advantaged	Data not available yet

Wealth building

Wealth accumulation

Moderate

Salary & work

Limited

Business

Limited

Investment

Limited

Tax friendliness

Good

Cost of living

Excellent

Daily life

Safety

Safety & stability

Limited

Personal safety

Homicide rate9.5 per 100,000 (2013)

Source: World Bank World Development Indicators

Institutions & stability

Control of corruption-1.21 (−2.5 to 2.5) (2024)

Political stability-2.06 (−2.5 to 2.5) (2024)

Source: World Bank World Development Indicators

Check current government travel and security advice before relocating.

Healthcare

Healthcare score

Moderate

Outcomes

Life expectancy72.4 years (2024)

Under-5 mortality21.8 per 1,000 births (2024)

Source: World Bank World Development Indicators

Capacity & resourcing

Physicians1.02 per 1,000 (2022)

Hospital beds1.06 per 1,000 (2018)

Health spending$843 PPP / person (2023)

Source: World Bank World Development Indicators

System & costs

System	Public/private mix varies by eligibility and residence status
Insurance	Check residence-permit and local coverage requirements
Average cost	Depends on eligibility, income, insurer, and chosen coverage

Environment

Environment score

Low

Environmental pressure

PM2.5 exposure49.5 μg/m³ annually (2023)

Water stress59.6% (2022)

Source: World Bank World Development Indicators

Infrastructure

Infrastructure score

Moderate

Digital infrastructure

Internet use81.5% (2024)

Internet resilience49 / 100 (2026)

Fixed speed61 / 100 download index (2026)

Mobile speed63 / 100 download index (2026)

Sources: World Bank World Development Indicators · Internet Society Pulse Internet Resilience Index

Utilities

Electricity access100.0% (2023)

Grid losses61.8% of output (2023)

Source: World Bank World Development Indicators

Transport

Transport quality2.20 / 5 (2022)

Rail density5.5 km / 1,000 km² (2014)

Air connectivity784 departures / million people (2023)

Source: World Bank World Development Indicators

Education

Education score

Moderate

Attainment

Expected schooling12.4 years (2023)

Mean schooling6.8 years (2023)

Source: UNDP Human Development Report 2025

Participation & investment

Tertiary enrolment16% gross (2005)

Education spending3.6% of GDP (1989)

Source: World Bank World Development Indicators

Tuition	$2,000-8,000 / yr
Public university	Varies by institution, programme, and student nationality
Languages	Arabic, Kurdish
Student work	Rules depend on status and circumstances; verify the current requirements with the competent authority before acting.

HDI

Human development score

Good

HDI0.695 (2023)

Source: UNDP Human Development Report 2025

Long & healthy life

Life expectancy72.3 years (2023)

Source: UNDP Human Development Report 2025

Knowledge

Expected schooling12.4 years (2023)

Mean schooling6.8 years (2023)

Source: UNDP Human Development Report 2025