Jordan Withholding tax rates
Jordan Withholding tax rates: no single figure applies. The 4 withholding taxes held run from 0% to 10%, cited to Income and Sales Tax Department (ISTD) official commentary on Income Tax Law No. 34 of 2014, article 12 withholding at source: '10% من الدخل غير المعفي من الضريبة الذي استحق أو دفع لشخص غير مقيم مباشرة أو بالواسطة' (10% on non-exempt income due or paid to a non-resident, directly or indirectly; previously 7% under the temporary law)., in force since 1 Jan 2019. Last checked against the official source on 26 Aug 2026.
Official source: Income and Sales Tax Department (ISTD) official commentary on Income Tax Law No. 34 of 2014, article 12 · Last checked 2026-08-26 · source fingerprint
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).
Compare withholding tax rates across all 9 Middle Eastern countries →
| Current value | 0–10% across 4 withholding taxes — no single rate |
|---|---|
| In force from | 2019-01-01 |
| Official source | Income and Sales Tax Department (ISTD) official commentary on Income Tax Law No. 34 of 2014, article 12 withholding at source: '10% من الدخل غير المعفي من الضريبة الذي استحق أو دفع لشخص غير مقيم مباشرة أو بالواسطة' (10% on non-exempt income due or paid to a non-resident, directly or indirectly; previously 7% under the temporary law). |
| Last verified | 2026-08-26 |
| Verification | primary — No verification limitation recorded — read from the official source cited. 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://mearef.dev/v1/jo/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://mearef.dev/v1/jo/withholding-tax/history?from=2020-01-01
# Provenance: curl https://mearef.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: Kuwait · Oman · Qatar · Saudi Arabia · United Arab Emirates · all 9