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 national contribution tax, 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.

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

Tax treaties

Jordan has concluded double taxation treaties (DTTs) with over 30 countries. The table below outlines the WHT rates under the applicable DTTs.

Country	Date of implementation	WHT (%) (1)
Country	Date of implementation	Dividends	Interest	Royalties
Algeria	1/1/2002	15	15	15
Azerbaijan	1/1/2017	8	8	10
Bahrain	1/1/2002	10	10	10
Bosnia and Herzegovina	1/1/2013	5/10	10	10/15
Bulgaria	1/1/2009	10	10	10
Canada	1/1/2001	10/15	10	10
Croatia	1/1/2007	10	10	10
Cyprus	1/1/2023	5/10	5	7
Czech Republic	1/1/2008	10	10	10
Egypt	1/1/1998	15	15	20
France	1/1/1986	5/15	0/15	5/15/25
India	1/1/2000	10	10	20
Indonesia	1/1/1999	10	10	10
Iran	1/1/2009	5/7.5	5	10
Italy	1/1/2011	10	10	10
South Korea	1/1/2006	10	10	10
Kuwait	1/1/2003	5/10	5	30
Lebanon	1/1/2004	10	10	10
Malaysia	1/1/2001	10	15	15
Malta	1/1/2011	10	10	10
Morocco	1/1/2010	10	10	10
Netherlands	1/1/2008	15	5	10
Pakistan	1/1/2007	10	10	10
Palestine	1/1/2014	(2)	(2)	(2)
Poland	1/1/2000	10	10	10
Qatar	1/1/2009	10	5	10
Romania	1/1/1985	15	12.5	15
Saudi Arabia	1/1/2018	5	5	7
Singapore	1/1/2022	5/8/10	5	5/10
Sudan	1/1/2005	15	15	15
Syria	1/1/2003	10	10	18
Tajikistan	1/1/2020	10	10	10
Tunisia	1/1/1990	(2)	(2)	(2)
Turkey	1/1/1987	10/15	10	12
Ukraine	1/1/2009	10	10	10
United Arab Emirates	1/1/2018	7	7	10
United Kingdom and N. Ireland	1/1/2003	10	10	10
Uzbekistan	1/1/2012	7/10	10	20
Yemen	1/1/2001	10	10	10

Notes

Further in-depth analysis is required to determine whether DTT benefits can be availed and to confirm if the associated conditions are met.
The treaty does not specify a cap for the WHT rate.