Deductible costs under Iraqi tax law (Iraqi Income Tax Law as an example)

Engad, Abdulsattar Hamad

doi:10.37651/aujlps.2025.164468.1575

	Deductible costs under Iraqi tax law (Iraqi Income Tax Law as an example)
Journal of Anbar University for Law and Political Sciences
Article 28, Volume 15, Issue: 2 part 1, September 2025, Pages 732-751 PDF (950.26 K)
Document Type: Research Paper
DOI: 10.37651/aujlps.2025.164468.1575
Author
abdulsattar hamad engad^*
Abstract
Deductible costs are among the expenses mentioned in most tax legislation in most countries of the world, although tax legislation did not rely on a single term to refer to these costs. Some of them referred to the term “deductible costs,” as is the case in Iraq, or called them “deductible expenses,” as is the case in Egypt, or “deductible burdens” in France. However, all of these meanings and terms refer to these expenses that the legislator has required to be deducted from income. This is not the only difference that has affected these costs, but countries also differed in the nature of these costs that are taken into account. Some legislations have restricted the taking of these costs and relied on taking into account the costs that directly enter into the formation of income. This is the narrow trend in interpreting these expenses or costs, and some have expanded these costs and included expenses that do not enter into the production of income, neither closely nor remotely. However, the wisdom of the legislator saw that these expenses should be included as deductible costs based on tax justice or the legislator’s consideration that these costs affect the formation of income. Between this and that, it was necessary to clarify the position of the Iraqi legislator on these differences in
Keywords
Deductible costs; income tax; Iraqi tax law

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