The legal system of Iraq
A civil-law system whose central instrument, the Civil Code of 1951, is among the most admired codifications in the Arab world: drafted under Abd al-Razzaq al-Sanhuri, it deliberately fused French civil-law technique with Islamic jurisprudence and Ottoman Mecelle rules, and it has influenced legislation across the Gulf. Personal status is governed by the Personal Status Law of 1959 applied by the ordinary courts rather than by separate religious tribunals, which distinguishes Iraq from most of its neighbours. The Kurdistan Region legislates for itself in areas outside exclusive federal competence, so a practitioner must check whether Baghdad or Erbil law governs.
Legal tradition
Iraq belongs to the civil law with islamic law influence tradition. A civil-law system whose central instrument, the Civil Code of 1951, is among the most admired codifications in the Arab world: drafted under Abd al-Razzaq al-Sanhuri, it deliberately fused French civil-law technique with Islamic jurisprudence and Ottoman Mecelle rules, and it has influenced legislation across the Gulf. Personal status is governed by the Personal Status Law of 1959 applied by the ordinary courts rather than by separate religious tribunals, which distinguishes Iraq from most of its neighbours. The Kurdistan Region legislates for itself in areas outside exclusive federal competence, so a practitioner must check whether Baghdad or Erbil law governs.
How power is divided
Genuinely federal in form: 15 governorates not organised into a region, plus the Kurdistan Region, which has its own Parliament, government, judiciary and security forces. Governorates may petition to form new regions. Residual powers lie with the regions and governorates rather than the centre, and regional law prevails over federal law outside the exclusive federal competences — the reverse of the usual federal rule.
Where law comes from
- The 2005 Constitution
- Supreme; Article 2 makes Islam a source of legislation with a non-contradiction clause.
- Federal statutes
- Enacted by the Council of Representatives and published in al-Waqa'i al-Iraqiyya.
- The Civil Code 1951
- Sanhuri's fusion of French technique with Islamic and Mecelle rules.
- Kurdistan Region legislation
- Prevails within the Region outside exclusive federal competences.
- Sharia and custom
- Article 1 of the Civil Code directs courts to Islamic principles and custom to fill gaps.
The legal profession
Lawyers are admitted by the Iraqi Bar Association under the Advocacy Law, with grades of practice determining which courts a member may appear in — a seniority ladder rather than a single right of audience. The Bar is self-governing and its licence is required for court work. The Kurdistan Region has its own bar association, and the two are administratively distinct, so practitioners generally hold the licence appropriate to where they appear.
Law by topic in Iraq
- Business & CorporateCompanies Law 1997, the investment law, and two separate licensing regimesCompanies are registered under Law No. 21 of 1997 as amended in 2004. The National Investment Commission licenses projects under the 2006 investment law; the Kurdistan Region licenses separately under its own 2006 law.
- Employment & LabourThe Labour Law 2015, which brought Iraq closer to ILO standardsLabour Law No. 37 of 2015 replaced the 1987 code, recognised the right to organise, prohibited forced labour and discrimination, and introduced regulation of individual dismissal.
- Civil ProcedureCourts of first instance, appeal, and the Federal Court of CassationCivil claims are heard by courts of first instance, appealed to regional courts of appeal, and may reach the Federal Court of Cassation. The Kurdistan Region has its own parallel hierarchy ending in its own cassation court.
- Criminal LawThe Penal Code 1969, the anti-terrorism law, and a retained death penaltyThe Penal Code No. 111 of 1969 remains the general criminal statute. The Anti-Terrorism Law No. 13 of 2005 is heavily used and carries capital punishment. Iraq executes a significant number of people each year.
- Family LawThe Personal Status Law 1959 — codified, unified, and contestedLaw No. 188 of 1959 codified personal status for Muslims in a single statute administered by the ordinary courts rather than by separate religious tribunals. It has been the subject of repeated repeal attempts.
- Tax LawA 15 per cent general corporate rate, 35 per cent for oil and gas, and no VATCorporate income tax is 15 per cent generally and 35 per cent for oil and gas contractors. Iraq has no VAT; a limited sales tax applies to specified goods and services.
- Immigration & NationalityFederal residence law, a separate Kurdistan entry practice, and mass internal displacementEntry and residence are governed by the Residence of Foreigners Law No. 118 of 1978 as amended. The Kurdistan Region operates its own entry permissions in practice. Internal displacement, not immigration, is the dominant movement issue.
- Constitutional LawA federal republic with a constitutionally recognised Kurdistan RegionThe 2005 Constitution establishes a federal parliamentary republic and recognises the Kurdistan Region as a federal region with its own parliament, government and security forces. The Federal Supreme Court resolves disputes between the federal government and the regions.
- Property & LandRegistered title, restricted foreign ownership, and unresolved displacement claimsTitle is registered with the Real Estate Registration Directorate under the Civil Code and the 1971 registration law. Foreign ownership of land is tightly restricted, and property claims arising from displacement remain a major unresolved issue.
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