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HellMiddle East

Iraq

35%effective individual rate

Crypto is banned by the Central Bank of Iraq. General income tax rates are moderate but crypto-specific enforcement is strict.

FATCA Partner

No

FATF Status

Clear

EU Blacklist

No

Dual Nationality

Allowed

CARF Status

Not yet committed

Bitizenship

Not yet

Tax Rates

Capital Gains TaxUp to 15%
Income Tax on CryptoUp to 15%
Corporate Tax15%
VAT on Crypto0%

Activity Taxes

Staking

Banned

Mining

Banned

DeFi

Banned

NFTs

Banned

Taxable Events

Crypto → Fiat

Taxable

Crypto → Crypto

Taxable

Holding Period

No holding period benefit

N/A - crypto banned

Regulation & Residency

Regulatory Body

Central Bank of Iraq

Residency Requirement

Various visa options

Reporting Requirements

N/A

Citizenship & Residency Path

Citizenship by descent; naturalization after 10 years

Resilience & Plan B

Jurisdictional Resilience

How well-equipped this jurisdiction is for a crypto holder who wants stability, access, and protection.

1.8

JRS

Institutions
2/10
Banking Access
1/10
Tax Clarity
1/10
Business Env.
2/10
Privacy
3/10
Geopolitical
3/10

Institutions (25%), banking (20%), tax clarity (20%), business (15%), privacy (10%), geopolitical (10%). Full methodology →

Plan B Readiness

How fast you can go from “I want to move” to “I’m a tax resident with banking and optionality.”

3.5

PBR

Business Ease
2/10
Citizenship Path
3/10
Dual Nationality
10/10
Quality of Life
2/10
Safety
2/10
Bitizenship
3/10

Business ease (25%), citizenship path (20%), dual nationality, quality of life & safety (15% each), Bitizenship (10%). Full methodology →

Notable Conditions

  • Crypto banned by central bank
  • Informal usage exists
  • Security concerns
  • Limited financial infrastructure

Living & Lifestyle

Cost of Living

Low

Banking Access

Poor

Quality of Life

Low

Lifestyle Scores

Safety2/10
Healthcare3/10
Institutions2/10
Business Ease2/10
Int'l Schooling3/10
Privacy6/10

Bitizenship

Citizenship & Residency by Investment

Bitizenship structures CBI and RBI programs where your investment capital maintains indirect exposure to Bitcoin, while satisfying all legal requirements of the program. A new category at the intersection of citizenship planning and digital assets.

Continue Exploring

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