# Company Registration in Iraq Last reviewed: October 2026 Author: Othman Al-Juboori The incorporation 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. In federal Iraq, registration is handled by the Companies Registrar (Companies Registration Department) at the Ministry of Trade; in the Kurdistan Region, it is handled by the General Directorate of Company Registration at the Kurdistan Region's Ministry of Trade and Industry. The firm assists Iraqi and foreign founders in choosing the type of company, preparing the memorandum of association, completing registration procedures and making subsequent amendments. What We Offer Choosing the appropriate legal form. Preparing the company contract and incorporation documents. Following up registration with the Companies Registrar (Baghdad) or the Directorate of Company Registration (Kurdistan Region). Amending the company contract, increasing capital and appointing the managing director. Registering branches of foreign companies. Frequently Asked Questions Q1: What types of company exist under Iraqi law? Article 6 of the Companies Law sets out the main types: Joint-stock company at least five members; its shares are offered for public subscription, and each shareholder is liable up to the nominal value of their shares. Limited liability company no more than 25 members, each liable up to the nominal value of their shares. It may be formed by a single owner (Article 4). General partnership from two to 25 partners, whose liability is personal, unlimited and joint. Sole proprietorship a single natural person, whose liability is personal and unlimited.Q2: What is the minimum share capital for a company in Iraq? Under Article 28 as amended by Law No. 17 of 2019: IQD 2 million for a joint-stock company, IQD 1 million for a limited liability company, and IQD 500,000 for other companies. The Council of Ministers may change these amounts on the proposal of the Minister of Trade, so we check the amounts in force at the time of incorporation.Q3: What documents are required for an incorporation application? The incorporation application is submitted to the Registrar together with the company contract, a bank certificate confirming deposit of the required capital, and, for a joint-stock company, an economic and technical feasibility study (Article 17 as amended in 2019). The Department may request supplementary documents relating to the founders and the company name under its instructions in force.Q4: How long does company registration take? The Registrar announces approval or refusal within ten days of receiving the application, and the certificate of incorporation is issued upon approval, except for joint-stock companies (Article 19). The company acquires legal personality from the date the certificate of incorporation is issued (Article 22). In practice, the time required depends on the completeness of the documents.Q5: Can a company be registered online? Yes. In July 2026 the Ministry of Trade announced the launch of full online company registration, allowing registration applications to be submitted and tracked online without visiting the Companies Registration Department, through the link the Department announces on its official website (tasjeel.mot.gov.iq). In the Kurdistan Region there is a separate online portal (business.digital.gov.krd), with a visit to the Directorate to verify original documents and collect the registration certificate.Q6: What are the government charges for registering a company in Iraq? The charges vary by company type, capital and publication costs, and are set by the registration department's instructions in force. We therefore check the current charges at the time of filing and do not rely on outdated figures.Q7: How does a foreign company register a branch in Iraq? This is governed by the Foreign Company Branches Regulation No. 2 of 2017, as amended. A foreign company that has been established for at least one year may open a branch in Iraq after submitting documents to the Companies Registrar, translated into Arabic and authenticated by the competent authorities in the country of incorporation, including: the foreign company's memorandum of association, its current certificate of registration, a list of the members of the board of directors or the managing director and authorised signatories, a document authorising the branch manager, who must actually reside in Iraq, the final accounts for the last financial year, and the undertaking prepared by the Registrar (Article 2 of the Regulation). A company incorporated in Iraq under the Companies Law is considered an Iraqi company (Article 23). The employment of workers in the branch or company, including foreign workers, is subject to Labour Law No. 37 of 2015 (see the Iraqi Labour Law page).Q8: What is the difference between registering a company in Baghdad and in Erbil? In Baghdad and the other federal governorates, registration is with the Companies Registrar at the federal Ministry of Trade. In the Kurdistan Region, it is with the General Directorate of Company Registration in Erbil and the company directorates in Erbil, Sulaymaniyah and Duhok, through the Kurdistan Region's online portal. Documents and charges may differ between the two authorities. (Details on the Kurdistan Region page)Q9: Can a holding company be established in Iraq? Yes. Law No. 17 of 2019 added provisions on holding companies to the Companies Law (Article 7 bis). A holding company is a joint-stock or limited liability company that controls one or more subsidiary joint-stock or limited liability companies, either by owning more than half of their capital and controlling their management, or, for joint-stock companies, by controlling their board of directors. The word "Holding" must appear in its name, a subsidiary is prohibited from owning shares in the holding company, and the holding company prepares a consolidated balance sheet for itself and its subsidiaries at the end of each financial year. Contact information Al-Taswia Legal Services Company Address: Al-Arba'a Shawari' (Four Streets), Al-Yarmouk, Baghdad, Iraq, next to Soya Restaurant Phone: +964 771 100 2200 Email: info@al-taswia.com Hours: Saturday–Thursday, 5:00–9:00 PM | Friday: closed Working languages: Arabic and English Contact us WhatsApp Phone call Al-Taswia Legal Services CompanyAl-Arba'a Shawari' (Four Streets), Al-Yarmouk, Baghdad, Iraq, next to Soya RestaurantOpen in Google Maps ## Article numbers - Article 6 - Article 4 - Article 28 - Article 17 - Article 19 - Article 22 - Article 2 - Article 23 - Article 7 ## 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