The Laws and Regulations section provides the legal provisions that form the basis for the registration of companies as well of some of the laws useful to doing business in Iraq. These are included on the site to serve as a reference for individuals, founders, and lawyers looking for up to date information on the company registration process in Iraq.
While we endeavor to stay abreast of amendments to the laws, we cannot guarantee that every law or regulation below will be current as of the time you view this page, unless it is one of central relevance to our work.
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Laws, Orders, Regulations, and Instructions |
Arabic - Kurdish - English (PDF) |
Iraq Permenant Constitution |
Transitional Administrative Law and annex, as of 1 June 2004. |
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Law on Company No.21 of 1997 as amended in 2004. |
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Law on State Companies, No.22 of 1997, as amended in 2004. |
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Law on Commercial Agency, No.51 of 2000 (enforcement affected by CPA Order 39). |
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Law on Registration Agents No.4 of 1999. |
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Law on Banking No.94 of 2004. |
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Law on Federation of Iraqi Chambers of Commerce, No.43 of 1989 (affected by 2004 amendments to article 208 of Law on Companies). |
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Law on Commerce No.30 of 1984 as amended. |
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Law on Lawyers, No.173 of 1965 as amended. |
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Law on Organizing Distribution of Profits of Companies, No. 101 of 1964 as amended. |
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Law on Labor, No.71 of 1987, as amended in 2004 (CPA Order No. 89). |
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Income Tax Law, No.113 of 1982 as amended. |
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Investment Law No. (13) for 2006 |
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CPA Order No.64, March 3, 2004, amendments on the Law on Company No.21 of 1997 above. |
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CPA Order 74 Interim Law on Securities Markets of 2004. |
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CPA Order No.76, of May 28, 2004 on Consolidations of State-Owned Enterprises. |
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CPA Order No.100 of 28 June 2004, amendments to CPA Order No.74. |
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Regulation No.6 of 1985 on Commercial Names and Commercial Register. |
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Ministerial Instructions No.196 of 2004, Registration of Domestic Companies. (Ministry of Trade). |
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Regulations No. (5) for 1989. |
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Ministerial Instructions on licensing a Commercial Agency No.1 of 2000. (Enforcement affected by CPA Order 39). |