At 8am local times (05:00 GMT), 23 ballot boxes installed in eight provinces in the country started to receive votes of the Iranians residing in or visiting the state.
According to IRNA the polling stations have been set up in Basra, Najaf, Karbala, Baghdad, Salahadindin and Wasit in Iraq and Erbil and Sulaimani in the region.
More than 20,000 Iranian pilgrims are now in Iraq to visit the Shia Holy Shrines.
Iraq hosts the biggest number of Iranian residents after the Unites States.
The voting for Iran’s 12th presidential elections takes place in 102 foreign countries as well.
The candidates for the presidential competition are incumbent President Hassan Rouhani, Custodian of Imam Reza (AS) Holy Shrine Ebrahim Raeisi and former Minister of Culture and Islamic Guidance Mostafa Aqa Mirsalim and former Minister of Physical Education Mostafa Hashemi Taba.
According to the Election Headquarters of the Interior Ministry, over 56 million Iranians are eligible to vote in Iran's 12th presidential elections.
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