Articles on Iraqi labour law and on the legal framework of sectors in Iraq, such as investment, oil and gas, electricity and infrastructure. The articles are written by Othman Al-Juboori, Iraqi lawyer, expert in Iraqi labour law. They are general legal information for awareness purposes, not legal advice on any particular matter.
Iraqi Labour Law
- End-of-Service Entitlements in Iraq: A Practical Guide to Labour Law No. 37 of 2015
How end-of-service gratuity, notice pay, leave pay and final wages work under Iraqi Labour Law No. 37 of 2015, with article references.
- Terminating Employment Contracts in Iraq: Grounds, Notice, Compensation and Labour Courts
Grounds, notice, disciplinary dismissal, compensation and labour court challenges under Iraqi Labour Law No. 37 of 2015, explained for employers.
- Hiring Foreign Workers in Iraq: Work Permits under Instructions No. 1 of 2026
Work permits for foreign workers in federal Iraq: Instructions No. 1 of 2026, the 80/20 ratio, one-year permits and fees.
- Social Security Obligations for Employers in Iraq under Law No. 18 of 2023
Employer duties under Iraq's Workers' Retirement and Social Security Law No. 18 of 2023: registration, 5%/12%/25% rates, foreign workers, penalties.
- Federal Iraq or Kurdistan Region? Which Labour and Social Security Rules Apply
Federal Iraq vs Kurdistan Region: which labour law, social security law and foreign-worker quota apply, and how employers can manage both regimes.
Sectors and Doing Business in Iraq
- Investing in Iraq under Investment Law No. 13 of 2006: Licences, Incentives, Land and Profit Repatriation
How Iraq's Investment Law No. 13 of 2006 works: NIC licences, tax exemptions, land rights, foreign workers and repatriation of capital and profits.
- Setting Up in Iraq: Branch, Subsidiary or Representative Office, and How the Kurdistan Region Differs
Branch or Iraqi company? Companies Law No. 21 of 1997, Regulation 2 of 2017, the 49% foreign cap and Kurdistan Investment Law No. 4 of 2006.
- The Legal Framework for Oil and Gas in Iraq: Constitution, Service Contracts and the Kurdistan Region
Iraq's oil and gas framework: Constitution Articles 111-112, legacy laws, licensing-round contracts, Kurdistan PSCs and the 2022 court ruling.
- Contracting and Supplying to Iraq's Oil Sector: Local Content, Procurement, Staffing and Tax
Legal points for foreign contractors in Iraq's oil sector: state oil company tenders, local content, staffing, visas and the 35% oil tax.
- Iraq's Electricity Sector: Ministry of Electricity Law No. 53 of 2017, IPPs, PPAs and Solar Projects
Iraq's power sector for investors: Ministry of Electricity Law No. 53 of 2017, NIC licensing, IPP and PPA structures and solar agreements.
- Legal Risks in Iraqi Energy and Infrastructure Contracts
Legal risks in Iraqi public projects: 2014 and 2025 contract instructions, guarantees, penalties, arbitration, payment delays and tax.