OpenAccountants/Jordan/Jordan Corporate Income Tax

Jordan Corporate Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: corporate income tax for Jordan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Built by Michael Cutajar and the OpenAccountants team· Last updated Jun 25, 2026

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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.

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Key figures — Jordan, 2025

Every figure is drawn from this Guide and cited to its source.

Standard CIT rate (most companies)

20%Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/taxes-on-corporate-income)

CIT rate — banks

35%Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/taxes-on-corporate-income)

CIT rate — telecom, insurance/reinsurance, financial intermediation, electricity, mining

24%Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/taxes-on-corporate-income)

CIT rate — industrial companies

Reduced rate of 10%-14% depending on sector and locationIncome Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/taxes-on-corporate-income)

Development / free zone rate

Reduced flat CIT of 5% or 10% for qualifying activities, plus sales tax and customs exemptionsInvestment Environment Law / Development and Free Zones legislation (https://www.flick.network/en-jo/corporate-tax-jordan)

Tax base

Territorial — resident corporations are generally not taxed on worldwide income; only Jordanian-source income is taxedIncome Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/taxes-on-corporate-income)

Foreign branch net income

10%Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/taxes-on-corporate-income)

National contribution tax (companies)

Banks & electricity 3%; mining 7%; financial intermediation/leasing 4%; major telecom & insurance 2%; other companies 1%Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/taxes-on-corporate-income)

Withholding tax on dividends

Generally exempt from WHT for both resident and non-resident recipientsIncome Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/withholding-taxes)

Withholding tax on interest/commissions (paid by banks/financial companies)

5% for individuals; 7% for legal entitiesIncome Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/withholding-taxes)

Withholding tax on non-resident services (imported services / royalties)

10% plus national contribution taxIncome Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/withholding-taxes)

Withholding tax on resident professional services

5% on services by resident professionals (doctors, lawyers, engineers, etc.)Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/withholding-taxes)

Advance income tax payments

Two advance payments due within 30 days of the end of each half of the tax period where gross income exceeds JOD 1,000,000Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan)

CIT return filing and final payment deadline

Before the end of the fourth month following the end of the tax period (30 April for calendar-year companies)Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan)

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The full Guide

Corporate income tax rates and base

Standard CIT rate (most companies) — 20% percent (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/taxes-on-corporate-income))
CIT rate — banks — 35% percent (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/taxes-on-corporate-income))
CIT rate — telecom, insurance/reinsurance, financial intermediation, electricity, mining — 24% percent (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/taxes-on-corporate-income))
CIT rate — industrial companies — Reduced rate of 10%-14% depending on sector and location percent ((approx — confirm)) (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/taxes-on-corporate-income))
Development / free zone rate — Reduced flat CIT of 5% or 10% for qualifying activities, plus sales tax and customs exemptions percent (Investment Environment Law / Development and Free Zones legislation (https://www.flick.network/en-jo/corporate-tax-jordan))
Tax base — Territorial — resident corporations are generally not taxed on worldwide income; only Jordanian-source income is taxed (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/taxes-on-corporate-income))
Foreign branch net income — 10% percent (Taxed at a fixed rate) (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/taxes-on-corporate-income))
National contribution tax (companies) — Banks & electricity 3%; mining 7%; financial intermediation/leasing 4%; major telecom & insurance 2%; other companies 1% percent (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/taxes-on-corporate-income))
Withholding tax on dividends — Generally exempt from WHT for both resident and non-resident recipients percent (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/withholding-taxes))
Withholding tax on interest/commissions (paid by banks/financial companies) — 5% for individuals; 7% for legal entities percent (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/withholding-taxes))
Withholding tax on non-resident services (imported services / royalties) — 10% plus national contribution tax percent (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/withholding-taxes))
Withholding tax on resident professional services — 5% on services by resident professionals (doctors, lawyers, engineers, etc.) percent (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/withholding-taxes))
Advance income tax payments — Two advance payments due within 30 days of the end of each half of the tax period where gross income exceeds JOD 1,000,000 JOD (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan))
CIT return filing and final payment deadline — Before the end of the fourth month following the end of the tax period (30 April for calendar-year companies) (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan))

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Corporate income tax rates and base

Standard CIT rate (most companies) — 20% percent (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/taxes-on-corporate-income))

CIT rate — banks — 35% percent (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/taxes-on-corporate-income))

CIT rate — telecom, insurance/reinsurance, financial intermediation, electricity, mining — 24% percent (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/taxes-on-corporate-income))

CIT rate — industrial companies — Reduced rate of 10%-14% depending on sector and location percent ((approx — confirm)) (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/taxes-on-corporate-income))

Development / free zone rate — Reduced flat CIT of 5% or 10% for qualifying activities, plus sales tax and customs exemptions percent (Investment Environment Law / Development and Free Zones legislation (https://www.flick.network/en-jo/corporate-tax-jordan))

Tax base — Territorial — resident corporations are generally not taxed on worldwide income; only Jordanian-source income is taxed (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/taxes-on-corporate-income))

Foreign branch net income — 10% percent (Taxed at a fixed rate) (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/taxes-on-corporate-income))

National contribution tax (companies) — Banks & electricity 3%; mining 7%; financial intermediation/leasing 4%; major telecom & insurance 2%; other companies 1% percent (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/taxes-on-corporate-income))

Withholding tax on dividends — Generally exempt from WHT for both resident and non-resident recipients percent (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/withholding-taxes))

Withholding tax on interest/commissions (paid by banks/financial companies) — 5% for individuals; 7% for legal entities percent (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/withholding-taxes))

Withholding tax on non-resident services (imported services / royalties) — 10% plus national contribution tax percent (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/withholding-taxes))

Withholding tax on resident professional services — 5% on services by resident professionals (doctors, lawyers, engineers, etc.) percent (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/corporate/withholding-taxes))

Advance income tax payments — Two advance payments due within 30 days of the end of each half of the tax period where gross income exceeds JOD 1,000,000 JOD (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan))

CIT return filing and final payment deadline — Before the end of the fourth month following the end of the tax period (30 April for calendar-year companies) (Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan))