Jordan
Jordan: 5 company types, its taxes, banking and business environment, and what it is known for.
Forming a company
Company types in Jordan
The 5 forms a founder can choose here, each with its own figures. Open one for its sources.
What it is known for
Where Jordan is in the world’s top 10 on a measure anyone can check, the best rank first. Only the top is shown; a low rank is never stated.
- World’s2ndWorld-leading exports Natural calcium phosphatesNatural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalkUS$1 bn · 19.7% of world exports of 88 exporters · 2024 CEPII BACI, January 2026 release See the top 10
- World’s3rdWorld-leading exports Phosphoric acid and phosphorus pentoxideDiphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically definedUS$657 m · 10.5% of world exports of 102 exporters · 2024 CEPII BACI, January 2026 release See the top 10
A rank is among everything the source reports for that year, so it moves when the source adds or drops economies. Exports include goods passing through for re-export. Nothing here is a recommendation.
Doing business here
Business accounts
Providers whose own published list of countries names Jordan. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Jordan.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Jordan: where to register, file and check.
Blocs and agreements
The trade arrangements Jordan belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
None of the 36 arrangements we hold lists Jordan as a member.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 20%
- Distributions
- Not in our records
- Audit
- The director or board prepares the annual accounts, audited by a legal auditor, and presents them to the general assembly and a copy to the Controller before the end of the first three months of the new fiscal year (art. 62).Official The registry or ministry page as of 2026-10-10
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audited by all of a legal auditor according to the
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
GST
The tax on what the company sells in Jordan, and when it must register, as the tax authority states it.
- Standard rate
- 16%
General Sales Tax Law of 1994, art. 6(a), as published article by article on the Income and Sales Tax Department's site. Goods and services in the law's schedules are taxed at zero or at reduced rates (2%, 4%, 5%, 10% appear in the Department's rates table); the schedules were not recorded here.
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تفرض بمقتضى هذا القانون ضريبة عامة على استيراد أي سلعة أو خدمة أو بيع أي منهما بنسبة (16%) من قيمة هذه السلعة أو بدل هذه الخدمة
- Other rates
- Not stated
- Registration threshold
- Not in our records
- Voluntary registration
- Yes
Art. 14(b): a person whose sales are below the registration threshold may apply to the Department to be registered, and then falls under the rules for registered persons.
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يجوز للشخص الذي لم تبلغ قيمة مبيعاته من السلع أو الخدمات الخاضعة للضريبة حد التسجيل أن يقدم طلباً إلى الدائرة لتسجيله
- A foreign company
- See the note
The General Sales Tax Law articles 1 to 20 on the Department's site were read; none states a rule for a supplier with no establishment in Jordan, so these fields are left as gaps.
- Returns filed
- Depends on the business
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على المسجل الملزم بدفع الضريبة العامة أن يقدم للدائرة كل شهرين إقرارا بمبيعاته من السلع والخدمات تحدد فيه قيمتها ومقدار الضريبة العامة المستحقة عليها ، وتعتبر مدة الشهرين فترة ضريبية واحدة
- Tax authority
- Income and Sales Tax Department (ISTD), Government of Jordan
Tax calendar
When the main returns and payments fall due in Jordan, tax year 2026, as the tax authority states it.
- Corporate tax return
- 4 months after the end of the tax year · each year
Income Tax Law No. 34 of 2014 (as amended), Article 17(A): each person with one taxable source of income or more files a tax return no later than the next four months after the end of the tax period (30 April for a calendar tax period).
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Each person who has one taxable source of income or more shall file a tax return according to the form approved by the Department no later than the next four months after the end of the tax period
- Corporate tax, final payment
- 4 months after the end of the tax year · each year
Income Tax Law No. 34 of 2014 (as amended), Article 18(A): the taxpayer pays the due tax balance no later than the next four months after the end of the tax period (30 April for a calendar tax period).
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the taxpayer shall pay the due tax balance no later than the next four months after the end of the tax period
- Corporate tax, instalments
- Not required here
The Income Tax Law No. 34 of 2014 (as amended by Law No. 38 of 2018) read here provides no periodic advance or instalment payment of corporate income tax: 'advanced tax payments' appear only as an offset against the due tax balance (Article 2 definition), and the balance is paid with the annual return within four months of the end of the tax period. Where tax is withheld at source it is remitted by the withholding agent (recorded under payroll_withholding). A commercial decision to pay income tax in instalments is a payment facility, not an obligation, so this obligation does not arise here.
- Personal income-tax return
- 30 April · each year
The ISTD states 30 April as the legal deadline for submitting the income tax return, and Income Tax Law Article 17(A) sets four months after the end of the tax period; for a calendar tax period these are the same. Monthly withholding from salaries does not exempt a person whose annual income exceeds the thresholds from filing.
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the current April 30th is the legal deadline for submitting the income tax return for the fiscal year 2023
- Personal income tax, final payment
- 30 April · each year
Income Tax Law No. 34 of 2014 (as amended), Article 18(A): the due tax balance is paid no later than four months after the end of the tax period (30 April for a calendar tax period). The ISTD calls on taxpayers to pay the amounts declared in their returns electronically within the same legal period.
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the taxpayer shall pay the due tax balance no later than the next four months after the end of the tax period
- Personal income tax, instalments
- Not required here
The Income Tax Law No. 34 of 2014 (as amended) provides no separate advance or estimated payment of income tax by the individual: tax on salaries and wages is withheld and remitted monthly by the employer (recorded under payroll_withholding), and any balance is paid with the annual return within four months of the end of the tax period. 'Income tax instalments' appear on the ISTD e-services list only as a payment facility.
- VAT return
- 1 month after the end of the month · every two months
General Sales Tax Law No. 6 of 1994 and its amendments, Article 16: a registered person files the two-month return on the approved form, even with no sales, and pays the tax due during the month following the end of the tax period (the rule records one month after the period end, i.e. the end of the following month). The Director may allow an additional period not exceeding one month. A registered person subject to the special tax files a one-month return.
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The two months period shall be treated as a single tax period.
- Payroll withholding
- 1 month after the end of the month · each month
The ISTD states that employers pay the amounts withheld from salaries and wages to the Department on a monthly basis, and provide the statements of all withheld amounts for any month before the end of the following month, according to the law. The rule records the end of the month following the payment month.
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pay the withheld amounts from the salaries and wages to the department on a monthly basis ... providing the department with statements of all withheld amounts that were withheld and paid for any month before the end of the following month
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Jordan yet.
Economy and trade
What it exports
Goods Jordan exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Jordan’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk HS 2510 | 8.2% | 7.1% | 10.0% | US$1 bn |
| Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal HS 7113 | 4.1% | 5.6% | 9.2% | US$956 m |
| Mineral or chemical fertilisers, potassic HS 3104 | 13.3% | 12.8% | 7.2% | US$742 m |
| Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined HS 2809 | 6.3% | 4.8% | 6.3% | US$657 m |
| Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted HS 6110 | 3.9% | 3.9% | 5.7% | US$595 m |
| Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg HS 3105 | 4.8% | 4.0% | 4.3% | US$445 m |
| Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale HS 3004 | 3.3% | 4.1% | 3.5% | US$368 m |
| Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted HS 6104 | 2.7% | 2.2% | 3.4% | US$356 m |
| Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted HS 6103 | 1.9% | 2.0% | 2.5% | US$264 m |
| T-shirts, singlets and other vests, knitted or crocheted HS 6109 | 1.2% | 1.6% | 2.5% | US$262 m |
Total goods exports, 2024: US$10.4 bn. The ten largest headings are shown.