Jordan

Corporate - Withholding taxes

Last reviewed - 11 February 2025

Dividends paid

Dividends payable by a Jordan-incorporated and resident company to both resident and non-resident companies are exempt from WHT in Jordan under domestic income tax law (consideration should be given to income tax for Jordan resident companies).

Non-resident WHT

WHT at a rate of 10% and NC—with the rate depending on the industry of the service recipient—apply to any imported services provided by a non-resident legal entity.

Resident WHT

A 5% WHT applies to services provided by resident natural persons or civil companies, including doctors, lawyers, engineers, auditors, consultants, insurance agents, brokers, arbitrators, financial intermediaries, and shipping agents.

Interest, deposit profits, and commissions paid by banks and financial companies in Jordan are subject to WHT at a rate of 5% for individuals and 7% for legal entities. These rates are considered final tax for non-resident legal and natural persons.

Exemptions: Interest, deposit profits, and commissions paid between banks or to entities specified in executive instructions are exempt from WHT.

Tax treaties

Jordan has concluded DTTs with over 30 countries.The table below outlines the withholding tax rates under the applicable DTTs.

Country	Date of Signature	Date of Implementation	WHT (%)
Country	Date of Signature	Date of Implementation	Dividends	Interest	Royalties
Algeria	16/09/1997	1/1/2002	15	15	15
Azerbaijan	5/5/2008	1/1/2017	8	8	10
Bahrain	8/2/2000	1/1/2002	10	10	10
Bulgaria	9/11/2006	1/1/2009	10	10	10
Canada	6/9/1999	1/1/2001	10/15	10	10
Croatia	20/02/2005	1/1/2007	10	10	10
Czech Republic	10/4/2006	1/1/2008	10	10	10
Egypt	8/5/1996	1/1/1998	15	15	20
France	28/05/1984	1/1/1986	5/15	0/15	5/15/25
India	20/04/1999	1/1/2000	10	10	20
Indonesia	12/11/1996	1/1/1999	10	10	10
Iran	28/05/2003	1/1/2009	5/7.5	5	10
Italy	16/03/2004	1/1/2011	10	10	10
South Korea	24/07/2004	1/1/2006	10	10	10
Kuwait	21/05/2001	1/1/2003	5/10	5	30
Lebanon	31/10/2002	1/1/2004	10	10	10
Malaysia	2/10/1994	1/1/2001	10	15	15
Malta	16/04/2009	1/1/2011	10	10	10
Morocco	16/05/2005	1/1/2010	10	10	10
Netherlands	30/10/2006	1/1/2008	15	5	10
Pakistan	9/3/2006	1/1/2007	10	10	10
Palestine	29/12/2011	1/1/2014	— *	— *	— *
Poland	4/10/1997	1/1/2000	10	10	10
Qatar	12/1/2004	1/1/2009	10	5	10
Romania	10/10/1983	1/1/1985	15	12.5	15
Saudi Arabia	19/10/2016	1/1/2018	5	5	7
Sudan	30/03/2000	1/1/2005	15	15	15
Syria	8/10/2001	1/1/2003	10	10	18
Tajikistan	10/12/2017	1/1/2020	10	10	10
Tunisia	14/02/1988	1/1/1990	— *	— *	— *
Turkey	6/6/1985	1/1/1987	10/15	10	12
Ukraine	30/11/2005	1/1/2009	10	10	10
United Arab Emirates	5/4/2016	1/1/2018	7	7	10
UK and N.Ireland	22/07/2001	1/1/2003	10	10	10
Uzbekistan	22/11/2010	1/1/2012	7/10	10	20
Yemen	26/10/1998	1/1/2001	10	10	10
Singapore	14/07/2021	1/1/2022	5/8/10	5	5/10
Bosnia and Herzegovina	25/06/2007	1/1/2013	5/10	10	10/15
Cyprus	17/12/2021	1/1/2023	5/10	5	7

The treaty does not specify a cap for the withholding tax rate.

Further in-depth analysis is required to determine whether double tax treaty benefits can be availed and to confirm if the associated conditions are met.