Proposed Framework for Imposing a Tourism Tax in the Kurdistan Region of Iraq

Saleh, Mohammed Abdulqader

doi:10.37651/aujlps.2025.166786.1674

	Proposed Framework for Imposing a Tourism Tax in the Kurdistan Region of Iraq
Journal of Anbar University for Law and Political Sciences
Article 48, Volume 16, Issue: 3, September 2026, Pages 1393-1424 PDF (724.21 K)
Document Type: Research Paper
DOI: 10.37651/aujlps.2025.166786.1674
Author
Mohammed Abdulqader Saleh^*
College of Law / Salahaddin University, Erbil
Abstract
Imposing a tourism tax in the Kurdistan Region of Iraq represents an important step toward boosting the region's revenues and developing the tourism sector sustainably. This tax aims to finance infrastructure development projects, improve the quality of tourism services, and support efforts to protect the environment and cultural heritage. The tax includes services provided to tourists, such as hotel accommodation, entrance tickets to tourist sites, and tourist transportation services. Moderate rates of 5-10% are set to ensure no negative impact on tourist attraction or investment. Despite the expected benefits, this step may face challenges, such as objections from investors in the tourism sector or a negative impact on tourist arrivals if rates are high. However, these challenges can be overcome by ensuring transparency in the collection process, involving the private sector in drafting legislation, and adopting a modern digital system to simplify procedures. The successful implementation of the tourism tax will improve the quality of services, create new job opportunities, and promote economic and social development in the region.
Keywords
Public revenues; Tourism infrastructure; Sustainable development; Environmental protection; Tourism services

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