Jordan Withholding tax rates
Jordan Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes Jordan levies on payments to non-residents under Income Tax Law No. 34 of 2014 as amended by Law No. 38 of 2018 - a 10% final withholding on Jordanian-source income of non-residents (services, royalties and interest generally), 7%/5% final withholding on interest and deposit profits paid by banks, and NO withholding on dividends, which are exempt. Domestic statutory rates before any double-tax agreement relief. Administered by the Income and Sales Tax Department (ISTD).
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| Current value | structured — see the API |
|---|---|
| In force from | 2019-01-01 |
| Official source | PwC Worldwide Tax Summaries - Jordan (reviewed 5 July 2026): 'WHT at a rate of 10% ... apply to any imported services provided by a non-resident legal entity'; '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'; '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.' Basis: Income Tax Law No. 34 of 2014 as amended by Law No. 38 of 2018. |
| Last verified | 2026-08-10 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). The primary instrument is Income Tax Law No. 34 of 2014 as amended by Law No. 38 of 2018 (in force 1 January 2019), published by ISTD at istd.gov.jo - but the ISTD site was unreachable at confirmation time (connection refused), so no operative statutory wording is quoted directly. The rates are confirmed through PwC's continuously reviewed summary (last review 5 July 2026), corroborated by BDO's Jordan country guide. The ISTD English PDF of the consolidated law (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) should be quoted when the site is reachable. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Jordan withholds 10% (final) on most Jordanian-source payments to non-residents, 7% or 5% (final) on bank-paid interest depending on whether the recipient is a legal or natural person, and nothing at all on dividends. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Jordan's double-tax agreements can reduce these rates, and whether relief applies depends on the recipient's residence and the treaty's terms as administered by ISTD. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. SCOPE NOTES: the 10% non-resident withholding is a FINAL tax on the non-resident's Jordanian-source income and in practice covers imported services, royalties, and interest not paid through banks. On imported services the payer must also account for national contribution tax at a rate depending on the payer's industry sector, so the total deduction can exceed 10%. Interest, deposit profits and commissions paid by banks and financial companies bear their own final rates (7% legal persons, 5% individuals); payments between banks and to entities specified in executive instructions are exempt. Dividends from Jordanian resident companies are exempt from withholding for resident and non-resident recipients alike. The series effective_from is 1 January 2019, when amending Law No. 38 of 2018 (which fixed the current rates) came into force.
Get it programmatically
curl https://asiaref.dev/v1/jo/withholding-tax
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# History: curl https://asiaref.dev/v1/jo/withholding-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/jo/withholding-taxOther Jordan series: CBJ Main Policy Rate (سعر الفائدة الرئيسي للبنك المركزي) · General Sales Tax (GST) · VAT registration threshold · National minimum wage (الحد الأدنى للأجور) · Public holidays 2026 · Consumer Price Index (latest month) · Corporate income tax rate (legal persons) · Legal interest (الفائدة القانونية) · Personal income tax brackets (natural persons) · Statutory social-insurance contributions
The same figure elsewhere: Kazakhstan · Kuwait · Malaysia · Nepal · Oman · all 28