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.
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.
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.
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.
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
Specs
Engine: Electric motor generating 54.2kWh (Cooper SE and Aceman SE), 64.6kW (Countryman All4 SE)
Power: 218hp (Cooper and Aceman), 313hp (Countryman)
Torque: 330Nm (Cooper and Aceman), 494Nm (Countryman)
On sale: Now
Price: From Dh158,000 (Cooper), Dh168,000 (Aceman), Dh190,000 (Countryman)
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
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
In-demand jobs and monthly salaries
- Technology expert in robotics and automation: Dh20,000 to Dh40,000
- Energy engineer: Dh25,000 to Dh30,000
- Production engineer: Dh30,000 to Dh40,000
- Data-driven supply chain management professional: Dh30,000 to Dh50,000
- HR leader: Dh40,000 to Dh60,000
- Engineering leader: Dh30,000 to Dh55,000
- Project manager: Dh55,000 to Dh65,000
- Senior reservoir engineer: Dh40,000 to Dh55,000
- Senior drilling engineer: Dh38,000 to Dh46,000
- Senior process engineer: Dh28,000 to Dh38,000
- Senior maintenance engineer: Dh22,000 to Dh34,000
- Field engineer: Dh6,500 to Dh7,500
- Field supervisor: Dh9,000 to Dh12,000
- Field operator: Dh5,000 to Dh7,000
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
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Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
The 12 breakaway clubs
England
Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur
Italy
AC Milan, Inter Milan, Juventus
Spain
Atletico Madrid, Barcelona, Real Madrid
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
UAE squad
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.
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
US%20federal%20gun%20reform%20since%20Sandy%20Hook
%3Cp%3E-%20April%2017%2C%202013%3A%20A%20bipartisan-drafted%20bill%20to%20expand%20background%20checks%20and%20ban%20assault%20weapons%20fails%20in%20the%20Senate.%3C%2Fp%3E%0A%3Cp%3E-%20July%202015%3A%20Bill%20to%20require%20background%20checks%20for%20all%20gun%20sales%20is%20introduced%20in%20House%20of%20Representatives.%20It%20is%20not%20brought%20to%20a%20vote.%3C%2Fp%3E%0A%3Cp%3E-%20June%2012%2C%202016%3A%20Orlando%20shooting.%20Barack%20Obama%20calls%20on%20Congress%20to%20renew%20law%20prohibiting%20sale%20of%20assault-style%20weapons%20and%20high-capacity%20magazines.%3C%2Fp%3E%0A%3Cp%3E-%20October%201%2C%202017%3A%20Las%20Vegas%20shooting.%20US%20lawmakers%20call%20for%20banning%20bump-fire%20stocks%2C%20and%20some%20renew%20call%20for%20assault%20weapons%20ban.%3C%2Fp%3E%0A%3Cp%3E-%20February%2014%2C%202018%3A%20Seventeen%20pupils%20are%20killed%20and%2017%20are%20wounded%20during%20a%20mass%20shooting%20in%20Parkland%2C%20Florida.%3C%2Fp%3E%0A%3Cp%3E-%20December%2018%2C%202018%3A%20Donald%20Trump%20announces%20a%20ban%20on%20bump-fire%20stocks.%3C%2Fp%3E%0A%3Cp%3E-%20August%202019%3A%20US%20House%20passes%20law%20expanding%20background%20checks.%20It%20is%20not%20brought%20to%20a%20vote%20in%20the%20Senate.%3C%2Fp%3E%0A%3Cp%3E-%20April%2011%2C%202022%3A%20Joe%20Biden%20announces%20measures%20to%20crack%20down%20on%20hard-to-trace%20'ghost%20guns'.%3C%2Fp%3E%0A%3Cp%3E-%20May%2024%2C%202022%3A%20Nineteen%20children%20and%20two%20teachers%20are%20killed%20at%20an%20elementary%20school%20in%20Uvalde%2C%20Texas.%3C%2Fp%3E%0A%3Cp%3E-%20June%2025%2C%202022%3A%20Joe%20Biden%20signs%20into%20law%20the%20first%20federal%20gun-control%20bill%20in%20decades.%3C%2Fp%3E%0A
THE BIO
Ambition: To create awareness among young about people with disabilities and make the world a more inclusive place
Job Title: Human resources administrator, Expo 2020 Dubai
First jobs: Co-ordinator with Magrudy Enterprises; HR coordinator at Jumeirah Group
Entrepreneur: Started his own graphic design business
Favourite singer: Avril Lavigne
Favourite travel destination: Germany and Saudi Arabia
Family: Six sisters
BUNDESLIGA FIXTURES
Friday (UAE kick-off times)
Cologne v Hoffenheim (11.30pm)
Saturday
Hertha Berlin v RB Leipzig (6.30pm)
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)
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%201.8-litre%204-cyl%20turbo%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E190hp%20at%205%2C200rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20320Nm%20from%201%2C800-5%2C000rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESeven-speed%20dual-clutch%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%3C%2Fstrong%3E%206.7L%2F100km%0D%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh111%2C195%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5