Tax incentives

3–5 Year Tax Incentives for Growth-Oriented Businesses

NABIZ rewards businesses that formalize, hire, report annually, and disclose beneficial ownership — so they grow into long-term taxpayers.

SME track

3-year incentive

Designed to help newly formalized SMEs survive the early years and join the formal tax base.

  • Up to 3 years of corporate tax relief
  • Available for newly formalized SMEs
  • Requires annual reporting and employee declarations
  • Beneficial ownership transparency mandatory
Startup & priority track

Up to 5 years

For innovation-driven startups and businesses in priority diversification sectors.

  • Up to 5 years of tax relief
  • For innovation-driven startups and priority sectors
  • Sector-specific (tech, agritech, renewables, manufacturing, creative)
  • Linked to Iraqi employment, R&D, and growth milestones

Conditions for keeping the incentive

Maintain valid registration & activity code
File annual reports and employee records
Keep beneficial ownership current
No related-party re-registration