A Kurdish man shows his inked finger while voting at a polling station during Iraq's Kurdistan regional parliamentary election in Sulaimaniya, Iraq, on Sunday. Reuters
A Kurdish man shows his inked finger while voting at a polling station during Iraq's Kurdistan regional parliamentary election in Sulaimaniya, Iraq, on Sunday. Reuters
A Kurdish man shows his inked finger while voting at a polling station during Iraq's Kurdistan regional parliamentary election in Sulaimaniya, Iraq, on Sunday. Reuters
A Kurdish man shows his inked finger while voting at a polling station during Iraq's Kurdistan regional parliamentary election in Sulaimaniya, Iraq, on Sunday. Reuters

What are Iraqi Kurds voting for in the long overdue parliamentary elections?


Aveen Karim
  • English
  • Arabic

Iraqi Kurds began casting their ballots on Sunday in the semi-autonomous Kurdish region of Iraq’s first parliamentary election since 2018 amid growing internal political rifts and tension between the governments in Erbil and Baghdad.

The polls have been delayed for more than two years due to disagreements between the two ruling parties, the Kurdistan Democratic Party (KDP) and Patriotic Union of Kurdistan (PUK), over the electoral law and commission, leading to criticism from the international community, which the Kurdish region has maintained good relations with.

After being postponed four times since its original scheduled date of October 2022, the elections come at a time of tension within the country as well as in the wider region. The parliament has been dominated by the two main parties but their inability to reach a solution and hold elections on time has placed the process under the federal government in Baghdad after a series of Supreme Court rulings.

The parliament’s term expired in 2022 and its self-extension vote by a year was ruled as “unconstitutional” by the court, rendering the Kurdistan Parliament defunct and unable to reactivate the region’s electoral commission. This allowed Iraq’s federal Independent High Electoral Commission (IHEC) to take control of the process, taking it out of Kurdish hands for the first time since the creation of the legislature in 1992.

For the first time, the Kurdish region will be divided into four constituencies: Erbil, Duhok, Sulaymaniyah and Halabja.

In another significant blow, the Iraqi top court stripped the Kurdish Parliament of its 11 minority quota seats. Following an election boycott announced by the KDP, a compromise was reached and five of the seats were reinstated. This means the legislature has been downsized to 100 seats from 111.

With city streets plastered in posters and after weeks of campaigning that saw intense speeches and the misuse of artificial intelligence, Kurds will finally decide whether they want to maintain an essentially bipartisan rule or opt for the smaller opposition parties seeking to challenge the status quo.

The Kurdish region of northern Iraq
The Kurdish region of northern Iraq

A beacon of peace?

The Kurdish region was hailed as a beacon of peace and prosperity in a country that was mired by war and sectarianism after the US invasion in 2003 that toppled the Saddam Hussein regime. The KDP and PUK signed a power-sharing agreement to maintain balance in their governance. But, the two parties have been at loggerheads in recent years with both sides vocally criticising one another.

Iraqi Kurds attend an electoral campaign for the Kurdistan Democratic Party at a stadium in Erbil, the capital of the northern Iraqi Kurdish autonomous region. AFP
Iraqi Kurds attend an electoral campaign for the Kurdistan Democratic Party at a stadium in Erbil, the capital of the northern Iraqi Kurdish autonomous region. AFP

The KDP is ruled by Masoud Barzani, one of the most powerful Kurdish figures, but most of the campaigning has been carried out by his son and Prime Minister Masrour Barzani as well as nephew and President Nechirvan Barzani. The party has assigned blame for the region’s economic grievances to Baghdad.

The President cast his vote in Erbil on Sunday morning and thanked Iraqi Prime Minister Mohammed Shia Al Sudani, judicial authorities and the UN mission in Iraq for their support with the election procedures. "I hope the process today is peaceful," he told reporters.

The PUK meanwhile is led by Bafel Talabani, the son of late party co-founder and former Iraqi President Jalal Talabani. After ousting his cousin Lahur Talabani as co-president of the party in 2021, Bafel Talabani has focused his campaign on showing a strong PUK that is ready to challenge the rule of the KDP even in the Kurdish capital. He has used his speeches to accuse the KDP of corruption and mismanagement of funds, while also publicly challenging Masrour Barzani to a debate.

Bafel Talabani encouraged supporters to vote in Sulamaniyah on Sunday. "Hurry up, wake up and go vote," he said after casting his ballot.

The PUK however faces a new challenge in areas of influence by his cousin, who has launched a new party, People’s Front. During a rally in Erbil, Lahur Talabani said his party was the only one that could “stand against” the status quo.

Traffic rolls past an electoral campaign poster of Bafel Talabani. AFP
Traffic rolls past an electoral campaign poster of Bafel Talabani. AFP

Among other groups vying for seats and viewed as opposition are the New Generation Movement, the Change Movement (Gorran), the National Stance Movement, as well as the Islamist groups – the Kurdistan Islamic Union and the Kurdistan Justice Group (KJG).

But these groups are disadvantaged when it comes to gathering support because unlike the KDP and PUK, they do not control the “weapons, finances, government and support of regional and international players”, said Dr Zmkan Ali Saleem, senior research fellow at the Institute of Regional and International Studies (IRIS), and the American University of Iraq, Sulaimani (AUIS).

“This has always been an uneven and imbalanced electoral competition when it comes to opposition groups who lack the means of mobilising people the way PUK and KDP do, who have captured the state resources and means of violence long ago,” he told The National.

Members of the Kurdish Peshmerga register to vote at a polling station ahead of the October 20 parliamentary election in Erbil. AFP
Members of the Kurdish Peshmerga register to vote at a polling station ahead of the October 20 parliamentary election in Erbil. AFP

Early voting took place on Friday for members of the region’s security forces, with the voter turnout placed at 97 per cent. The highest turnout was in Duhok, according to the electoral commission, which also said it was reviewing numerous complaints received of violations by voters who took their phones into the booths, which is illegal.

The KIU on Saturday claimed voters were coerced to vote for the ruling parties and take photos proving they had done so. Security forces were “pressured and intimidated to vote in a way against their will”, Muthanna Amin, a KIU member of the Iraqi Parliament, said during a press briefing in Halabja.

What next?

In the 2018 elections, the KDP won the majority of seats – 45 – and is likely to do the same this time. The party will not face major competition in its strongholds of Duhok and Erbil but will come up against the PUK and opposition groups for the 38 seats in Sulaymaniyah.

While the result of the election is difficult to predict, particularly without the availability of any reliable polling figures, what is certain is that forming a government will be difficult in the context of the region’s internal divisions.

“Deep divisions between PUK and KDP may make it hard for the two to come together in a power sharing government soon and try to work within a unified front vis-a-vis Baghdad,” Dr Saleem said.

“That would mean Baghdad winning” and the Kurds remaining weak amid economic woes worsened by a halt to independent Kurdish oil exports over a year ago following another court ruling.

Vote spoiling and voting for opposition is expected among those dissatisfied with the ruling parties but Dr Saleem said this will still not be enough to position them as a strong alternative. While opposition groups such as the New Generation and Change Movements may gain enough votes to form a bloc, the PUK and KDP may persuade them.

In addition to interference by the Iraqi government, the Kurdish region also faces significant pressure from Iran and Turkey, particularly over the presence of armed Kurdish separatist groups that both countries view as a threat to their security.

Regional tension has been high since the war in Gaza broke out in October last year. Iran has accused Erbil of harbouring a Mossad presence – a claim both Iraqi and Kurdish officials vehemently deny. In January, four people, including an 11-month-old baby, were killed in an IRGC ballistic missile attack on the home of a Kurdish entrepreneur. Iran claimed it had hit a Mossad headquarters but an investigation carried out by Iraqi authorities found no such evidence.

Relations have eased between Iran and the Kurdish region, particularly after a visit by Iranian President Masoud Pezeshkian last month.

Countries recognising Palestine

France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra

 

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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. 

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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.

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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.

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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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The 12 breakaway clubs

England

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Italy
AC Milan, Inter Milan, Juventus

Spain
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Humaira Tasneem (c), Chamani Senevirathne (vc), Subha Srinivasan, NIsha Ali, Udeni Kuruppuarachchi, Chaya Mughal, Roopa Nagraj, Esha Oza, Ishani Senevirathne, Heena Hotchandani, Keveesha Kumari, Judith Cleetus, Chavi Bhatt, Namita D’Souza.

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Saturday

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Schalke v Fortuna Dusseldof (6.30pm)

Mainz v Union Berlin (6.30pm)

Paderborn v Augsburg (6.30pm)

Bayern Munich v Borussia Dortmund (9.30pm)

Sunday

Borussia Monchengladbach v Werder Bremen (4.30pm)

Wolfsburg v Bayer Leverkusen (6.30pm)

SC Freiburg v Eintracht Frankfurt (9on)

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Updated: October 20, 2024, 11:14 AM