๐ฏ๐ด Corporate Tax in Jordan
Headline rate: 20% (standard); reduced rates in Aqaba SEZ
Limited Liability Company (LLC)
Standard corporate income tax is 20% on taxable income. Banks and financial companies are taxed at 35%, mining at 24%, and telecom at 24%. Companies registered in the Aqaba Special Economic Zone pay a flat 5% income tax and 7% GST (instead of 16%). General sales tax (GST, equivalent to VAT) is 16% on most goods and services. Social security contributions apply for employees. Jordan has a 36-country double tax treaty network. No withholding tax on dividends paid to residents; 10% WHT on dividends, interest, royalties, and management fees paid to non-residents (may be reduced by treaty).
Key Facts
- Double tax treaties: 36
- Memberships: WTO, UN, Arab League, Greater Arab Free Trade Area, EU Association Agreement
- Legal system: Civil law (French-influenced) with Sharia elements in personal status
- Fiscal year: January โ December
This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.