🇯🇴 Jordan
Middle East, North Africa, Afghanistan & Pakistan ·
Jordan has implemented statutory country-by-country reporting requirements. The country does not have controlled foreign company rules or interest limitation rules. Tax revenue accounted for 15.5% of GDP in 2023, based on central government figures.Auto-generated summary of the verified data below; every fact traces to a source on this page.
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-08-20) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | 30 |
| Headline CIT rate | Banks: 35%; Telecommunications companies, insurance companies, financial intermediaries, mining companies, and electricity generation and distribution companies: 24%; All other activities: 20%. |
| Standard VAT rate | Sales tax: 16 |
| Headline individual capital gains tax rate | See Jordan's individual tax summary for capital gain rates. |
| Headline corporate capital gains tax rate | See Jordan's corporate tax summary for capital gain rates. |
| WHT rates (%) (Dividends/Interest/Royalties) | See the Withholding taxes section of Jordan's corporate tax summary. |
| Headline net wealth/worth tax rate | NA |
| Headline inheritance tax rate | NA |
| Headline gift tax rate | NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement powers
Citizenship-based taxation No — power absent
Jordan taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“Any income incurred in or from Jordan, for any person, regardless of the place of payment, shall be subject to tax in Jordan.”
Source: PwC Worldwide Tax Summaries — JordanProfessional / legal analysis · quote machine-verified 2026-08-25
Controlled foreign company (CFC) rules No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Interest limitation rules No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Country-by-country reporting Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
“OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Anti-avoidance regime detail (OECD Corporate Tax Statistics)
OECD-curated descriptions of this jurisdiction’s CFC, interest-limitation, CbCR and IP-regime rules.
CFC rules — 1 data points
| Is there a controlled foreign company rule in place? · Not applicable | No |
Interest limitation — 2 data points
| Is there an interest limitation rule in place? · Rule 1 | No |
| Is there an interest limitation rule in place? · Not applicable | No |
Country-by-country reporting — 4 data points
| Is there a country-by-country reporting law in place? | Yes |
| Deadline by which filings must be submitted | 12 3/4 months |
| Reports are required for MNEs with annual revenues above | JOD 600,000,000 |
| Headquarter jurisidiction filing required from | 01-Jan-21 |
IP regimes — 10 data points
| Regime name · Regime 1 | Development zones |
| Regime name · Regime 2 | Aqaba special economic zone |
| Status of the IP regime as determined by the OECD’s Forum on Harmful Tax Practices (FHTP). · Regime 1 | Not harmful (amended) |
| Status of the IP regime as determined by the OECD’s Forum on Harmful Tax Practices (FHTP). · Regime 2 | Not harmful (amended) |
| Asset types that can qualify for the IP regime · Regime 1 | Patents, Software, Category 3 |
| Asset types that can qualify for the IP regime · Regime 2 | Patents, Software, Category 3 |
| Tax rate that would otherwise apply · Regime 1 | 20.00% |
| Tax rate that would otherwise apply · Regime 2 | 20.00% |
| Reduced tax rate that applies under the IP regime · Regime 1 | 0.00% to 5.00% |
| Reduced tax rate that applies under the IP regime · Regime 2 | 5.00% |
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Population per FTE | 2021 | 7963.055714 |
| Labor force per FTE | 2021 | 2046.253571 |
| Corporate taxpayers per FTE in LTO/P | 2021 | 22.88135593 |
| Active taxpayers on PIT register as percentage of Population | 2021 | 3.50282797 |
| Active taxpayers on PIT register as percentage of Labor Force | 2021 | 13.63135766 |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2021 | 70.99342333 |
| CIT arrears as percentage of CIT collected | 2021 | 0.1396508728 |
| PIT arrears as percentage of PIT collected | 2021 | 0.2599469496 |
| PAYE arrears as percentage of PIT collected | 2021 | 0.0663129973 |
| VAT arrears as percentage of VAT collected | 2021 | 0.0133720353 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - CIT | 2021 | 100 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - PIT | 2021 | 100 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - VAT | 2021 | 100 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - VAT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - VAT | 2021 | 0 |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2021 | 4.754639692 |
| Audit hit rate | 2021 | 59.375 |
| On-time filing rate % - CIT | 2021 | 97.50871895 |
| On-time filing rate % - PIT | 2021 | 97.41411762 |
| On-time filing rate % - VAT | 2021 | 96.05436533 |
| On-time filing rate % - PAYE | 2021 | 93.15429784 |
| Administration pre-fills PIT returns or assessments | 2021 | 0 |
| Employers withholding taxes on behalf of salaried employees | 2021 | 1 |
| Percentage of payments received electronically-By number of payments | 2021 | 78 |
| Percentage of payments received electronically-By value of payments | 2021 | 95 |
| Cooperative compliance approach exists for -Large taxpayers | 2021 | 1 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2021 | 1 |
| Cooperative compliance approach exists for -Other taxpayers | 2021 | 1 |
| Most employees that have tax deducted through direct withholding required to file a return | 2021 | 1 |