Jordan corporate tax rate
Jordan's corporate income tax is SECTOR-DIFFERENTIATED. Article 11(B) of the Income Tax Law No. 34 of 2014 as amended by Law No. 38 of 2018 sets three statutory rates for legal persons: 20% as the general rate, 24% for a listed group of regulated and extractive sectors, and 35% for banks. A separate National Contribution (the 'National Solidarity Account' levy) under Article 11(F) is charged on top at 1% to 7% depending on sector. Administered by the Income and Sales Tax Department (ISTD) of the Ministry of Finance.
| Current value | 20 percent |
|---|---|
| In force from | 2019-01-01 |
| Official source | Income and Sales Tax Department, official English text of 'Law No. (34) of 2014 Amended by Law No. (38) of 2018 — Income Tax Law', Article 11(B)(1): '(20%) Twenty percent for all legal persons except those provided for under items (2) and (3) of this Paragraph'; Article 1 commences the amendments as of 1 January 2019 |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
BRIEF CONFIRMED, with the middle band pinned down: general 20%, banks 35%, and the 'in between' rate is 24%. THE FULL SPLIT, verbatim from Article 11(B): (1) 20% for all legal persons other than those in (2) and (3); (2) 24% for main telecommunication companies, electricity distribution and generation companies, basic mining material companies, insurance companies, reinsurance companies, financial intermediaries, financial companies, and legal persons undertaking financial leasing activities; (3) 35% for banks. NATIONAL CONTRIBUTION TAX (Article 11(F)(1), formally the National Solidarity Account, hypothecated to public-debt reduction) is charged IN ADDITION to the above and is itself sector-differentiated — 3% of taxable income for banks and for electricity distribution and generation companies; 7% for basic material mining companies; 4% for financial intermediaries, financial companies and financial leasing legal persons; 2% for telecommunication, insurance and reinsurance companies; 1% for ALL OTHER legal persons. The brief's '1% surcharge' is only the residual rate. ALL-IN EFFECTIVE HEADLINE RATES therefore: 21% general (20+1), 26% telecom/insurance/reinsurance (24+2), 27% electricity (24+3), 28% financial intermediaries/financial companies/leasing (24+4), 31% basic mining materials (24+7), 38% banks (35+3). Article 11(G) provides that the National Contribution deduction stops if public debt falls back within the ceiling permitted by the Public Debt Law — it had not stopped at confirmation. EXPIRED RELIEF, do not apply it: Article 11(C) granted a tapering REDUCTION of tax due on industrial activities for five years from the 2018 amendment — 25%/20%/15%/10%/5% for industry other than pharmaceuticals and clothing across 2019-2023, and 50%/30%/20%/10%/5% for pharmaceuticals and clothing across the same years. The schedule ends at 2023 and the five-year window has closed, so industrial companies now pay the 20% headline. STILL LIVE, off the headline: Article 11(I) taxes a registered institution in a Development Zone at 5% on transformational industrial activity with local value-added of at least 30% and at 10% on other projects and activities, notwithstanding the Investment Law No. 30 of 2014; free-zone institutions are taxed at the rate matching their activity or person under 11(A)/(B). Article 11(H) sets a minimum tax of JOD 500 a year on general and limited partnerships that fail to keep and file records under the Companies Law. Article 11(J) caps intra-group profit charging at 10% where one company owns at least 10% of another. ACCESS PROBLEM: istd.gov.jo is unreachable from this location (ECONNREFUSED / timeout on http and https, browser load refused) — the Article 11 text was read from the Internet Archive snapshot of the ISTD's own PDF taken 5 August 2025 (http://web.archive.org/web/20250805165815/https://www.istd.gov.jo/ebv4.0/root_storage/en/eb_list_page/income_tax_law_no_34_of_2014_amended_by_law_no_38_of_2018.pdf). The ISTD's own cover note states this is an unofficial English translation and that the Arabic prevails on any conflict. No rate-changing amendment later than Law No. 38 of 2018 was found; Jordan's 2025-26 tax activity has been administrative (e-invoicing, an AI-assisted audit system, tax-settlement and reconciliation programmes extended to June 2026, and Aqaba Special Economic Zone property-tax relief approved by Cabinet in April 2026), not rate reform. Re-verify against istd.gov.jo if the host becomes reachable.
Get it programmatically
curl https://asiaref.dev/v1/jo/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/jo/corporate-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/jo/corporate-taxOther Jordan series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates