Middle East
Currency
JOD
Corporate Tax
20%
Personal Income Tax
30%
VAT / GST
16%
Standard 20%; 24% for banks/financial; 14% for industrial/export; 5% for SMEs (turnover <JOD 1m).
Top rate 30% above JOD 40,000/year; 7-30% scale.
General Sales Tax 16% (standard); 8% reduced; 0% exports.
Dividends
0%
Interest
0-15%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
SSC 14.25% (employer 14.25% + employee 5.5% on basic, capped); work injury 0.5-2% employer.
Capital Gains Tax
0% (no separate; income tax)
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~40
Key partners: USA, UK, France, Egypt, Saudi Arabia, UAE
Withholding typically 5%–10% under treaties.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Development Zones 5% CIT. Free zones enjoy exemptions. Industrial estates reduced rates.
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