A 3-1 home defeat at the hands of Australia last week meant that only a win will do while a draw will send Iraq into the next stage.
Qatar will be without injured defender Abdulla Koni and the suspended Yusef Ahmed.
Coach Jorge Fossati is hopeful that his team can bounce back from the Australian loss.
"I'm confident that we will fix the mistakes that we had in the previous match and have a better game against Iraq," said the Uruguayan according to the Asian Football Confederation’s homepage.
"I've asked the players to forget the defeat against Australia and think of Iraq.
"We still have a chance but we know very well that Iraq will not be easy to beat," he added.
"Iraq have two possibilities to qualify for the next round but our only option is to win the game if we want to go through.
"It will be very hard because they are the Asian champions and have a good team. But our fate is in our own hands and if we want to qualify we must win."