Pope Francis will visit Iraq on a historic four-day trip beginning on March 5 to preach inter-faith coexistence.
Iraq is overwhelmingly Muslim but hosts several ancient Christian communities.
There are 14 officially recognised Christian sects in Iraq. Most live in Baghdad, the northern Nineveh Plains province and Iraq's self-run Kurdistan region.
These are the main Christian communities in Iraq:
- Chaldean (80 per cent)
- Syriac (10 per cent)
- Assyrian (5 per cent)
- Armenians (3 per cent)
- Arabs and smaller groups (2 per cent)
Chaldeans
Chaldeans are the most numerous of Iraq's Christians, accounting for up to 80 per cent of the group.
The Chaldean Church is Eastern Rite, affiliated with the Roman Catholic Church but allowed to keep its traditions and rituals.
It was founded in Mesopotamia, what is now modern-day Iraq, in the first century AD.
The church is based in Baghdad and led by Cardinal Louis Raphael Sako. Most Chaldeans live in Iraq, Iran and Lebanon.
They speak a version of Aramaic, a Semitic language spoken at the time of Jesus. There are 110 Chaldean churches across Iraq.
Syriacs
Syriacs make up about 10 per cent of Iraqi Christians. They include Catholics, which are the majority, and Orthodox.
The northern towns of Qaraqosh, Bashiqa and Bartella are home to the biggest Syriac communities in the country.
The main Syriac Catholic church is based in Lebanon while the Orthodox church is based in Syria. There are 82 Syriac churches in Iraq.
Assyrians
Assyrians, including Assyrian Catholics, make up about 5 per cent of Christians in Iraq.
Most are originally from Iran and Turkey. Many of them fled to Iraq after massacres by the Ottoman army during the First World War.
Assyrians refer to the killing of their people in 1915 as a genocide, which took place about the same time as the massacre of Armenians.
There are 21 Assyrian churches in Iraq, 17 of them in Baghdad.
Armenians
About 3 per cent of Iraqi Christians are Armenian. After the genocide in 1915-1923 by the Ottoman Empire, many of them fled to Iraq.
They speak Armenian. There are 19 Armenian churches in Iraq, Orthodox and Catholic.
Arabs and smaller groups
Arab Christians make up about 2 per cent of the Iraqi Christian population.
There are also three Greek Orthodox and four Coptic Orthodox churches in Baghdad, and 57 Roman Catholic churches across the country, as well as a small number of Protestants.
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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