Germany vs Iraq
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ฉ๐ช Germany โ Trade Tax (Gewerbesteuer) & Church Tax
Germany's 16 Bundeslรคnder apply federal income tax rates uniformly โ no state income tax variation. Municipalities levy Gewerbesteuer (trade tax) on business profits at ~7โ17% effective. Church tax (Kirchensteuer) of 8โ9% of income tax applies to registered members. The solidarity surcharge (Soli) now only applies to the top ~10% of earners.
๐ฎ๐ถ Iraq โ Governorate Taxes
Iraq's 18 governorates (muhafazat) have limited independent taxing powers under the federal system. The Kurdish Region of Iraq (KRI โ Erbil, Sulaymaniyah, Dohuk) has its own tax administration and revenue share arrangement with Baghdad. The Federal Board of Supreme Audit and Tax Commission administer national taxes. Oil revenues dominate the Iraqi budget (~90% of government revenue), meaning formal taxation plays a smaller role than in most countries. Reconstruction and diversification remain key challenges.
Germany vs Iraq: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฉ๐ช Germany has a higher top income tax rate (14โ45% vs 3โ15%). ๐ฎ๐ถ Iraq is more favourable for high earners.
๐ VAT/Sales Tax: Germany has a higher consumption tax (7โ19% vs 0%).
๐ข Corporate Tax: ๐ฎ๐ถ Iraq offers a lower corporate rate (15% vs 29%), which can influence business location decisions.
๐ Capital Gains: ๐ฎ๐ถ Iraq taxes investment gains at a lower rate (15% vs 25%), benefiting investors.