# Company Registration in Basrah, Iraq and Opening a Foreign Company Branch

Author: Othman Al-Juboori

*Short answer:* Company registration in Basrah, Iraq, and registration of a branch, is made with the Companies Registrar (Companies Registration Department) at the Ministry of Trade because Basrah is in federal Iraq. A foreign company may open a branch if it was established one year ago (Foreign Company Branches Regulation No. 2 of 2017, as amended, Art. 2).
*Official source:* Companies Law No. 21 of 1997, as amended (Arts. 6, 17, 19, 22, 23 and 215(Second)); Foreign Company Branches Regulation No. 2 of 2017, as amended by Regulation No. 4 of 2023 (Arts. 2, 4 and 5).
This page sets out the steps for registering an Iraqi company and a foreign company's branch for those working in Basrah, as stated in the Companies Law and the Branches Regulation. It complements the Basrah and company registration pages and does not repeat them.
The registering authority
The formation of companies in Iraq is governed by Companies Law No. 21 of 1997 and its amendments, including the 2004 amendments and Law No. 17 of 2019.
Registration in federal Iraq, including Basrah, is handled by the Companies Registrar (Companies Registration Department) at the Ministry of Trade.
Steps to register an Iraqi company as stated in the Law
Step | What the text says | Art.
1. Choose the type | The main types: joint-stock, limited, general partnership and sole proprietorship | 6
2. Submit the application | To the Registrar, with the company contract, a bank certificate of deposit of the required capital, and a feasibility study for a joint-stock company | 17
3. Registrar's decision | The Registrar announces approval or refusal within ten days of receiving the application, and the incorporation certificate is issued on approval, except for a joint-stock company | 19
4. Legal personality | The company acquires it from the date the incorporation certificate is issued | 22
5. Nationality | A company formed in Iraq under the Law is an Iraqi company | 23
A foreign company's branch
A foreign company that was established one year ago may open a branch in Iraq (Regulation No. 2 of 2017, as amended, Art. 2).
Documents translated into Arabic and authenticated by the competent authorities in the country of incorporation are submitted to the Registrar, including: the foreign company's articles, its valid registration certificate, a list of directors or the managing director and authorised signatories, the authorisation of a branch manager actually resident in Iraq, the final accounts of the last financial year, and the undertaking prepared by the Registrar (Art. 2).
The registration licence is not a licence to carry on the activity (Art. 4); before starting, the branch must submit proof of its address and bank account and, where required, the sector activity licence (Art. 5).
The Companies Law penalises anyone who carries on activity in the name of a foreign company's branch without obtaining the registration licence (Art. 215(Second), as amended by Law No. 17 of 2019).
Online registration
On 24 July 2026 the Ministry of Trade announced the launch of full online company registration, allowing registration applications to be submitted and followed up electronically through the application link, according to a statement by the Companies Registration Department carried by the Iraqi News Agency (INA). The Ministry of Trade's official registration portal is business.mot.gov.iq. The procedure in force at the time of filing should be confirmed.
After registration
Employment in the company or branch is governed by Labour Law No. 37 of 2015 (see labour law in Basrah).
The employer registers its workers in social security with the Workers' Retirement and Social Security Department under Law No. 18 of 2023.
Related services
Al-Taswia Legal Services Company has a presence in Basrah, and its headquarters are in Baghdad, and the company has a team of 15 lawyers. The work of the company's lawyers includes registering companies and foreign company branches and preparing the company contract and incorporation documents, as well as contract drafting and review, and commercial agencies.
FAQ
Where is a company registered in Basrah, and how is a company registered with the Ministry of Trade?
With the Companies Registrar (Companies Registration Department) at the Ministry of Trade, because Basrah is in federal Iraq.
What types of company are there for company registration in Iraq?
Art. 6 of the Companies Law sets the main types: joint-stock (not fewer than five members), limited (not more than 25 members), general partnership (two to 25 persons) and sole proprietorship.
What documents are required for the incorporation application?
The company contract, a bank certificate of deposit of the required capital, and the economic and technical feasibility study for a joint-stock company (Art. 17). The Department may request supplementary documents under its instructions in force.
How long does the Registrar take to approve?
The Registrar announces approval or refusal within ten days of receiving the application (Art. 19). The practical time depends on the completeness of the documents.
What are the requirements for opening a foreign company branch in Iraq as to the company's age?
One year (Regulation 2 of 2017, as amended, Art. 2).
May a foreign company's branch carry on activity before it is registered?
No. The Companies Law penalises carrying on activity in the name of a foreign company's branch without the registration licence (Art. 215(Second)), and the licence is not a licence to carry on the activity (Art. 4 of the Regulation).
Can a company be registered online?
On 24 July 2026 the Ministry of Trade announced the launch of full online company registration through the application link set by the Department.
Does Al-Taswia have a presence in Basrah?
Yes, it has a presence in Basrah, and its headquarters are in Baghdad.
Source: Companies Law No. 21 of 1997, as amended; Foreign Company Branches Regulation No. 2 of 2017, as amended by Regulation No. 4 of 2023. This page provides general legal information.

## Disclaimer

The information on this website is general legal information provided for awareness purposes. It is not legal advice on any particular matter and does not create a lawyer–client relationship. Iraqi laws and regulations change, so please check the text in force or consult a qualified lawyer before taking any action. Legal Notice and Disclaimer