Iraq
Business income aggregated into Iraq's progressive personal income tax, which tops out at a relatively low 15% (or a flat 5% in Kurdistan). Crypto is unregulated/restricted rather than tax-favoured, so payouts remain reportable income despite weak enforcement.
Business / self-employment income - profits from a trade or vocation are aggregated with other personal income and taxed at the ordinary progressive rates, not as exempt capital gains.
Progressive 3% to 15% (top 15%); a flat 5% applies in the Kurdistan Region.
Social-security is primarily a payroll matter (employee ~5%); a pure independent contractor has limited mandatory exposure but remains liable for income tax.
Register with the General Commission for Taxes, file an annual return; sole-proprietorship/self-employment income is taxed as personal income with dependent allowances.
No specific crypto tax law and crypto is officially discouraged/restricted by the central bank; nonetheless USDC profit-shares are in principle taxable income valued at receipt.