🇯🇴 Corporate Tax in Jordan

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).