Kurdistan · Guide
The Kurdistan Regional Government publishes its own registration procedures in full: every step, every document, every fee to the dinar, and the law each one rests on.
Almost none of that reaches the guidance available online. The best positioned guide on this subject runs to a little over a thousand words and does not quote a single fee.
This page uses the published schedule.
Two procedures, not one
The first thing to establish is which procedure you are in, because they differ by a factor of thirteen on cost.
| Local company | Foreign company | |
|---|---|---|
| Portal procedure | 75 | 14 and 76 |
| Published steps | 84 | 32 to 33 |
| Published total | IQD 4,425,000 | IQD 323,000 to 327,500 |
| Includes minimum capital | Yes, IQD 1,000,000 | Not stated separately |
| Includes chamber of commerce membership | Yes, IQD 465,000 across three lines | No |
| Legal basis | Companies Law No. 21 of 1997 as amended 2004, arts. 26 to 28 | Law No. 119 of 20 November 2017 and Regulation No. 2 |
A foreign-owned company incorporated in the Region is a local company for this purpose. The foreign company procedures cover registering an existing foreign entity, which in practice means a branch.
The cost difference is largely not a difference in government charges. It is the IQD 1,000,000 of capital, which is your money, plus chamber of commerce membership. Broken down in Kurdistan company registration cost.
How to Register a Company in the Kurdistan Region
- 11. Reserve the nameOnline. One day since the January 2023 reform. Bring 10 to 15 alternatives
- 22. Deposit the capitalIQD 1,000,000 minimum in an authorised bank, fully paid, certificate issued
- 33. Appoint the professionalsLawyer with the Bar Association, accountant with the Accountant Syndicate. Both mandatory
- 44. File the incorporation documentsArticles, founder identity, capital certificate, lease or title, manager appointment
- 55. Premises verificationA physical inspection of your registered address. IQD 25,000 in the city, 50,000 outside
- 66. Register for tax and social securityTax identification number, then employee registration with social security
Step 1: reserve the name
This step used to be the slowest and is now the fastest, and most published guidance predates the change.
- Since 11 January 2023, business name issuance is electronic, handled by the General Directorate of Companies Registration under the Ministry of Trade and Industry.
- Names are registered within one day, with processing delegated to the Erbil, Sulaymaniyah and Duhok directorates rather than the central office.
- The fee fell to IQD 50,000, from a previous range of IQD 500,000 to over one million.
- Naming restrictions were removed. Any name meeting basic standards is accepted.
- Bring 10 to 15 alternatives anyway. Availability, not approval, is now the constraint.
Step 2: deposit the capital
| Requirement | Detail |
|---|---|
| Minimum capital, LLC | IQD 1,000,000, roughly USD 850 |
| Minimum capital, oil services LLC | IQD 2,000,000,000 |
| When | Fully paid before registration completes |
| Where | An authorised public or private bank in the Region |
| Proof | Written capital deposit certificate from the bank |
| Registration charge on capital | 0.45%, or IQD 4,500 per million |
Opening the account that receives this deposit is its own project in the Region and is covered in Kurdistan business bank account.
Step 3: appoint the professionals, and note who they must be
Two appointments are compulsory from the moment of registration, and neither is a formality you can defer.
- A lawyer registered with the Kurdistan Bar Association, on an employment contract filed with the application.
- An accountant registered with the Accountant Syndicate, likewise on a filed contract.
- Both are reported to require Iraqi nationality, which means they are hired locally rather than seconded.
- The managing director may be a foreign national but must reside in the Region.
- Appointing a foreign national as manager of a foreign-owned company requires additional clearances, and this sits on the critical path.
Step 4: file the documents
The portal lists what a local company file contains. The unfamiliar items are at the bottom.
| Document | Note |
|---|---|
| Articles of incorporation | Signed by the founders |
| National ID, passport, certificate of nationality | For each founder |
| Capital deposit confirmation letters | From the bank |
| Rental contract or certificate of title | Stamped |
| Legal adviser and accountant employment contracts | Certified |
| Declaration that the founder is not a public sector employee | Required, and refused if untrue |
A foreign company file adds its own layer: articles of association, certificate of incorporation, consolidated financial report, minutes and board member signatures, all certified abroad and then certified again in the Region. Documents must be translated into Arabic, and the Czech consulate in Erbil records that they must be sealed by the Iraqi embassy in the country of origin.
That legalisation chain is where a foreign file loses its weeks. Start it before anything else.
Step 5: premises verification
A physical inspection of the address you registered. IQD 25,000 inside the city, IQD 50,000 outside it. It cannot be scheduled before you have a lease, which is why a signed lease should exist before the file is opened rather than after.
Step 6: register for tax and social security
- Obtain a tax identification number from the Corporate Income Tax Department.
- Register with the Directorate of Taxation for the relevant category of company.
- Register employees with the Social Security Department, at 12% employer and 5% employee.
- Obtain the tax clearance letter, which the portal makes a step of registration rather than a later obligation.
The ongoing calendar is in Kurdistan company compliance.
The published fee schedule, in full
Nobody else quotes this, so here it is as the portal states it for a local company.
| Item | IQD |
|---|---|
| Minimum capital, LLC | 1,000,000 |
| Erbil chamber of commerce | 200,000 |
| Federation chamber of commerce | 150,000 |
| Affiliation fee | 100,000 |
| Registration fee | 50,000 |
| Certificate issuing | 50,000 |
| Document auditing | 50,000 |
| Document approval | 50,000 |
| Premises verification | 50,000 |
| Auditing fee | 50,000 |
| Publication fee | 25,000 |
| Bank commission | 25,000 |
| CEO assignment | 25,000 |
| Chamber ID card | 15,000 |
| Trade name insurance | 10,000 |
| Capital registration | 0.45% of capital |
| Copying, per page | 250 |
The portal's own total is higher than these lines sum to, because it includes items that scale with capital and with document counts. Treat the schedule as the structure of the bill rather than as a quotation.
How long it really takes
This is where published figures diverge most sharply, and both are correct.
| Source | Figure | What it measures |
|---|---|---|
| KRG portal, local company | 3 to 8 days | Queuing and counter time only |
| KRG portal, foreign company (76) | 2 to 3 days | Queuing and counter time only |
| KRG portal, foreign company (14) | 9 to 22 days | Queuing and counter time only |
| Practitioners, either route | 2 to 4 weeks | Elapsed calendar time |
| 2026 digital platform, simple domestic LLC | 3 to 7 business days | Electronic filing |
| Paper filing or complex structure | 7 to 15 business days | Electronic and paper mixed |
The portal is not understating the process. It is counting the hours you spend at counters, which for a local company run to between six and twelve hours of queuing alone. The calendar time sits in the gaps: bank appointments, document legalisation abroad, the inspection visit.
What actually consumes the weeks:
- Legalisation abroad, for a foreign parent's documents. Start two to four weeks ahead.
- The lease, because premises verification cannot happen without one.
- Bank onboarding, which is slower than the registry.
- Additional clearances where the manager is a foreign national.
- Board of Investment licensing, if you take that route, at 3 to 6 months.
Does full foreign ownership need a licence?
The question that decides whether your file is a three week project or a six month one. Sources disagree and the difference is not academic.
| Reading | Source | What you would do |
|---|---|---|
| The IKR Companies Law was amended in January 2022 to allow 100% foreign ownership at registration | US Department of State, ICS 2025 | Register normally |
| The Region never adopted the federal 2019 amendment and applies the 1997 law as amended in 2004 | Legal basis cited by the KRG portal itself | Register normally |
| 100% applies to projects licensed by the Board of Investment | Global Law Experts | Apply for a KBOI licence first, 3 to 6 months |
Neither of the two official foreign company procedures on the KRG portal mentions a local partner, an ownership cap or an investment licence, which points toward the first two readings. That is not the same as a rule permitting it, so confirm your specific sector with a Kurdish lawyer before committing to a date. The routes are compared in foreign ownership in the Kurdistan Region.
What changed, and when
- Jan 2022IKR Companies Law and Industry Law amended to permit 100 percent foreign ownership, per the US State Department
- 11 Jan 2023Business name registration goes electronic, same day, fee cut to IQD 50,000 and naming restrictions removed
- 20 Jun 2025Investor visa pathways announced: residence permits of three to five years, work residence of one to three
- 2026Digital platform processing simple domestic LLC filings in three to seven business days
Registering in the Region against federal Iraq
| Kurdistan Region | Federal Iraq | |
|---|---|---|
| Foreign ownership | Up to 100% | Capped at 49% since 2019 |
| Ministry of Interior clearance for shareholders | Not part of the published procedure | Mandatory, and the reason for the delay |
| Practical timeline | 2 to 4 weeks | 6 to 12 weeks, or 3 to 6 months per the IBBC |
| Branch requires a government contract | No | Generally yes |
| Registry | General Directorate of Company Registration, Erbil | Companies Registrar, Baghdad |
The gap between the two is almost entirely the federal security clearance, which has no published timeline. The federal route is set out in how to register a company in Iraq.
The bottom line
Registration in the Region is a genuinely administrable process with a published price list, which is unusual in this part of the world and worth taking advantage of.
Sequence it correctly and the weeks look after themselves: legalisation first if you have a foreign parent, then the lease, then the bank, then the file. The registry itself is rarely what holds you up.
The single decision worth taking advice on before you start is whether your ownership route needs a Board of Investment licence. Getting that wrong turns three weeks into six months.
Frequently asked questions
How do I register a company in the Kurdistan Region?
Reserve the name online, deposit at least IQD 1,000,000 of capital in an authorised bank, appoint a lawyer and an accountant from the local syndicates, file the incorporation documents with the General Directorate of Company Registration, pass premises verification, then register for tax and social security.
How long does company registration take in the Kurdistan Region?
Two to four weeks in practice. The KRG portal quotes 3 to 8 days for a local company and 2 to 3 for a foreign one, but those measure counter and queuing time rather than calendar time. Federal Iraq runs six to twelve weeks or longer.
How much does it cost to register a company in the Kurdistan Region?
The KRG portal puts a local company at IQD 4,425,000 in total and a foreign company at IQD 323,000. The local figure includes the IQD 1,000,000 of capital, which remains your money, and IQD 465,000 of chamber of commerce membership.
Do I need a local partner to register in the Kurdistan Region?
No. Federal Iraq requires an Iraqi shareholder to hold at least 51%, but neither official foreign company procedure published by the KRG mentions a local partner or an ownership cap.
How long does it take to reserve a company name?
One day. Business name registration went electronic on 11 January 2023, the fee fell to IQD 50,000 from a previous range of IQD 500,000 to over a million, and naming restrictions were removed. Bring ten to fifteen alternatives because many names are taken.
Do I have to appoint a lawyer and an accountant?
Yes, both, from the moment of registration. The lawyer must be registered with the Kurdistan Bar Association and the accountant with the Accountant Syndicate, and both are reported to require Iraqi nationality. Their employment contracts form part of the file.
What is premises verification?
A physical inspection of your registered address, charged at IQD 25,000 inside the city and IQD 50,000 outside it. It cannot take place without a signed lease, so secure premises before opening the file rather than during it.
Can I register remotely from abroad?
Partly. Name reservation and initial filing are electronic, but the capital deposit, the premises inspection and the appearance of the manager and legal agent before the Registrar require presence in the Region, and residency there is a condition for those roles.
Do I need a Board of Investment licence?
Not for ordinary registration on the reading followed by the US State Department and by the legal basis the KRG portal itself cites. Some practitioners tie full foreign ownership to a KBOI licence, which takes three to six months. Confirm for your sector before committing to a date.
What slows a foreign company file down most?
Document legalisation abroad. Articles, the certificate of incorporation, financial statements and board resolutions must be certified in the home country, sealed by the Iraqi embassy there, translated into Arabic and certified again in the Region. Begin two to four weeks before you intend to file.
Sources
- KRG eRegulations portal: procedures 75, 14 and 76, with steps, documents, fees and legal basis
- Erbil Governorate: electronic business name registration from 11 January 2023 and the fee reduction to IQD 50,000
- Consulate General of the Czech Republic in Erbil: branch registration documents and residency requirements
- Fragomen: Kurdistan Region investor visa pathways announced 20 June 2025
Step counts, document lists and fee amounts are taken from the KRG eRegulations portal, which is the Kurdistan Regional Government's own published procedure database, and were read in September 2026. The timelines that portal publishes measure queuing and counter time rather than elapsed calendar time, which is why they are so much shorter than the two to four weeks practitioners quote; both figures appear below and neither is presented as replacing the other. The IQD 4,425,000 local company total includes the IQD 1,000,000 minimum capital, which is your money rather than a fee. Whether a foreign shareholder can take 100% through ordinary registration or needs a Board of Investment licence is stated differently by serious sources, and both readings are set out rather than one being chosen. Fees change and the portal is the version of record. This is not legal or tax advice.