Legalising Documents of a Foreign Company in Iraq

In March 2025 we explained that the General Tax Authority would issue a letter to the Registrar of Foreign Companies / the Ministry of Trade to inquire whether the company was required by the Iraqi government or listed on the blacklist, and that after completing the legalisation process with the authority, the document must then be legalised by the Ministry of Foreign Affairs.

The Ministry of Trade and the blacklist check

• As for legalisation by the Ministry of Trade, there is no legalisation from that ministry. Instead, the General Committee of Income Taxes issues a letter addressed to the Ministry of Trade to inquire whether the foreign company holding the power of attorney is listed on the blacklist or has outstanding taxes owed to the Iraqi government (April 2024).
• There is no published database of registered companies in Iraq or in Kurdistan; the General Tax Authority is required to contact the Registrar of companies to verify whether a company is registered as a foreign entity, and whether there are any outstanding payments due or whether it is listed among those prohibited from conducting business. This procedure is followed when authenticating any power of attorney at that Authority (November 2025).
• In October 2026 we reported the local legalisation of a power of attorney up to the Iraqi Ministry of Foreign Affairs, following its authentication by the General Commission for Taxes and the Ministry of Trade / Directorate of Foreign Companies Registration.

How the document must look

• In order for a power of attorney to be eligible for legalisation by the Iraqi Ministry of Foreign Affairs, it must bear an original (wet) signature and be stamped with the seal of the principal, as well as the seal of the authority that authenticated it, such as a notary public. It must then be legalised by the Ministry of Foreign Affairs and the Iraqi Embassy (March 2026).
• Since the owner is a foreign company, the text of the power of attorney must be prepared in both Arabic and English. The owner’s name and address will be published in English, so they should likewise be stated in English in the power of attorney (July 2026).
• In February 2026, in a trademark matter, we advised that the assignee company’s trade license may be submitted without legalisation solely for the purpose of verifying the assignee’s address, as powers of attorney issued before a UAE Notary Public do not include the company’s address.
• To record a change of the name of a trademark owner, a duly legalised legal document confirming the change of name is required, which must also be legalised up to the Iraqi Embassy. A current company registration extract is not accepted as evidence of the name change (July 2026).

Countries without an Iraqi Embassy

• Where there is no Iraqi Embassy or Consulate in the client’s country, documents can be legalised through the UAE: by the UAE Embassy, then the UAE Ministry of Foreign Affairs, and thereafter by the Iraqi Embassy in the United Arab Emirates (November 2024, confirmed for one country in February 2026).

The Kurdistan Region

• In July 2025, in a Kurdistan opposition matter, we reported that our attorney in Kurdistan submitted the power of attorney to the Regional Income Tax Department, which referred us to the Companies Registrar Department to confirm that the company issuing the power of attorney has no outstanding debts or restrictions in Kurdistan. A letter then allows the Foreign Relations Office in the region to stamp the power of attorney, after which it will be legalised by the Ministry of Justice and then submitted to the Trademarks Office.

Frequently asked questions

More on investing in Iraq

• Invest in Iraq
• Establishing a Company in Iraq: Requirements for Foreign Investors
• Companies in Iraqi Court Cases: Registration, Service and Evidence
• Doing Business in the Kurdistan Region of Iraq
• Trademark registration guides