Jordan

On 2 December 2018, the law no. (38) for the year 2018 ('Amended Law') to the Income Tax Law no. (34) for the year 2014 ('Current Law') was approved and officially published in the official Gazette, which provided for the following:

• Introduction of a national contribution tax.
• Reduction of tax allowances and increase in tax rates for individual taxpayers.
• Amendments to certain penalties and tax administration matters.

The Amended Law entered into force on 1 January 2019.