07 May 2026

Iraq announces temporary facilitation measures for foreign nationals with expired visas or residency permits

On 27 April 2026, the Ministry of Interior of the Kurdistan Regional Government announced a 90-day facilitation measure for foreign nationals whose visas or residency permits have expired. Eligible individuals may regularize their legal stay or exit the Kurdistan Region by paying only 25% of the applicable overstay penalties during this period. After the 90-day facilitation window expires, full sanctions and penalties will be reinstated.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

Document ID: 2026-1010