This report examines how the COVID-19 pandemic has affected particularly vulnerable types of enterprises and groups of workers in central and northern parts of Iraq. These are typically small-scale and highly informal enterprises and workers characterised by low skills, low income and low job security. Although the survey data on which this report is based are not representative for enterprises and workers at a national level, they include enterprises and workers that make up considerable parts of the Iraqi business and labour markets and which need special attention with respect to the COVID-19 pandemic.