# Cases and Transactions in the Kurdistan Region Last reviewed: October 2026 Author: Othman Al-Juboori From its office in Baghdad, Al-Taswia Legal Services Company handles cases and transactions in the Kurdistan Region, in Erbil, Sulaymaniyah and Duhok. The firm does not have an office in the Kurdistan Region. Because the Kurdistan Region Parliament enacts its own legislation, and the Kurdistan Region has its own registration authorities and courts, some rules and procedures differ from those applied in Baghdad and the other governorates. These are the main differences that individuals and companies need to know: 1. Company Registration In the Kurdistan Region, registration is handled by the General Directorate of Company Registration at the Ministry of Trade and Industry (Erbil) and the company directorates in Erbil, Sulaymaniyah and Duhok. Registration starts online through the Companies and Business Entities Registration Portal (https://business.digital.gov.krd/en): entering the details and reserving the name, then depositing the capital with an approved bank, then visiting the Directorate to verify the original documents, pay the charges and collect the registration certificate. The portal requires a "beneficial owner" declaration. (Source: the service page on the Kurdistan Regional Government portal, https://service.gov.krd/en/service/moti-01-en) 2. Investment Investment in the Kurdistan Region is governed by the Kurdistan Region Investment Law No. 4 of 2006, which established the Board of Investment of the Kurdistan Region, based in Erbil and authorised to open branches in the Kurdistan Region's governorates. It is the authority competent to approve investment projects under this Law. This differs from the federal framework (Investment Law No. 13 of 2006, as amended, the National Investment Commission and the governorate investment commissions). 3. Labour Law Labour Law No. 71 of 1987 applies in the Kurdistan Region; federal Labour Law No. 37 of 2015 has not been adopted there, so some provisions differ, such as leave and certain other rights. Employment contracts should therefore be drafted under the law that applies at the actual place of work. The employment of foreign workers in the Kurdistan Region is governed by specific instructions issued there. (Federal provisions on the Iraqi Labour Law page) 4. Courts of the Kurdistan Region The Kurdistan Region has its own courts, including its own Court of Cassation. 5. Personal Status The Kurdistan Region Parliament has enacted laws modifying the application of the Personal Status Law in the Kurdistan Region, so some personal status rules applied there may differ from those in federal Iraq. Frequently Asked Questions Q1: Does Labour Law No. 37 of 2015 apply in Erbil? No. Labour Law No. 71 of 1987 applies in the Kurdistan Region; federal Law No. 37 of 2015 has not been adopted there.Q2: Do I need to register my company twice to operate in Baghdad and Erbil? Federal Iraq and the Kurdistan Region each have a separate registration authority. A company operating in both may need to complete procedures with both authorities depending on the nature of its activity; this is determined case by case.Q3: Who grants investment licences in the Kurdistan Region? The Board of Investment of the Kurdistan Region (Erbil) and its branches, under Law No. 4 of 2006. 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 ## Official legislation - https://business.digital.gov.krd/en - https://service.gov.krd/en/service/moti-01-en ## 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