The report examines the critical challenges facing Iraq’s human capital, particularly in education, health, and social protection. It analyzes public spending in these sectors and assesses their effectiveness in addressing the country’s human development needs.The report calls for a strategic approach to rebuilding Iraq’s human capital by prioritizing investments in education, healthcare, and social protection, with a focus on equity, efficiency, and sustainability. These reforms are crucial for fostering long-term economic growth and social stability in Iraq.