Jordan
Western Asia · JO · 36 treaties
Tax profile
| Corporate income tax | 20% |
| Withholding — dividends | 0% |
| Withholding — interest | 10% |
| Withholding — royalties | 10% |
| VAT / GST (standard) | 16% |
| Personal income (top rate) | 30% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | Jordan Remote Work Visa (digital nomad visa) |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- physically present in Jordan for at least 183 days in the tax period (consecutive or sporadic)
- Jordanian employee working for the government or any public/official institution in or outside Jordan during the tax period
Tax residency is tied only to 183+ days’ presence or Jordanian government employment, and Jordan taxes individuals on Jordan‑source income only, so ending residency generally just requires leaving Jordan and ceasing government service.
Source: Income and Sales Tax Department (ISTD), Hashemite Kingdom of Jordan
Tax treaty network (41)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | — | — | — |
| Austria | — | — | — |
| Azerbaijan | — | — | — |
| Bahrain | — | — | — |
| Bosnia and Herzegovina | — | — | — |
| Bulgaria | — | — | — |
| Canada | — | — | — |
| China | — | — | — |
| Croatia | — | — | — |
| Cyprus | — | — | — |
| Czechia | — | — | — |
| Denmark | — | — | — |
| Egypt | — | — | — |
| Estonia | — | — | — |
| Finland | — | — | — |
| France | — | — | — |
| Germany | — | — | — |
| Greece | — | — | — |
| Hungary | — | — | — |
| India | — | — | — |
| Indonesia | — | — | — |
| Iran | — | — | — |
| Ireland | — | — | — |
| Italy | — | — | — |
| Kuwait | — | — | — |
| Lebanon | — | — | — |
| Malaysia | — | — | — |
| Malta | — | — | — |
| Morocco | — | — | — |
| Netherlands | — | — | — |
| Pakistan | — | — | — |
| Poland | — | — | — |
| Romania | — | — | — |
| Saudi Arabia | — | — | — |
| Spain | — | — | — |
| Sweden | — | — | — |
| Switzerland | — | — | — |
| Turkey | — | — | — |
| United Kingdom | — | — | — |
| United Arab Emirates | — | — | — |
| Uruguay | — | — | — |