Incentives
Jordan: Your Investment Opportunity Starts Here
The Ministry of Investment of Jordan welcomes investors with a wide range of competitive incentives and exemptions under a flexible legal framework.
Tax Exemptions | Customs Facilitation | Streamlined Procedures | Competitive Business Environment
Everything you need to start strong and grow sustainably.
1. Basic Incentives
Inside Development Zones
If a company chooses to invest within development zones, it is entitled to the following incentives:
Zero General Sales Tax
The goods and services necessary to your activity shall be subject to zero-rate sales tax.
Customs Exemption
All materials, equipment, machinery, supplies, and construction materials used for building, furnishing, and equipping the facility, including spare parts and imports required for manufacturer activities shall be exempted from customs duties.
Reduced Income Tax
- (5%) flat income tax rate on the manufacturing industrial activities where the local added value is not less than 30%.
- (10%) for all other economic activities.
Outside Development and Free Zones
If a company invests outside of development and free zones, it can benefit from:
Customs Exemption
Most of Fixed assets, production inputs, and spare parts shall be subjected to zero-rate sales tax.
Zero Sales Tax
All fixed assets, production requirements, inputs and spare parts shall be exempted from customs duties.
Exemption And Reduction of Income Tax
- If the company employ at least (250) Jordanian shall enjoy exemption from income tax for a period of (4) years and a reduction from the due income tax by (50%) for the following year.
- The company can also benefit from income tax exemption or in come tax reduction (range between 50%-75% ) for five years, if the company operates in less developed areas.
2. Additional Incentives (Based on Specific Criteria)
These incentives are granted under the Investment Environment Law and are tied to targeted sectors or investor commitments.
A. Employing ≥ 350 Jordanians
- A 100% rent exemption on government-owned land for a period of five (5) years from the date of the decision.
- 50% contribution or deduction on electricity bills for 5 years
- 50% reduction in property taxes and regulatory fees for 5 years
- Deduction of infrastructure costs provided by the investor from dues owed to the government within 5 years
B. Employing ≥ 50 Jordanian Women (at least 50% of the workforce)
- 50% rent reduction on government-owned land for 5 years
- 50% electricity bill contribution or deduction for 5 years
- 50% reduction in property taxes and regulatory fees for 5 years
C. Exporting ≥ 50% of Production
- Rent exemption on government-owned land for 5 years
- 50% electricity bill contribution or deduction for 5 years
- 50% reduction in property taxes and regulatory fees for 5 years (minimum 20 Jordanian employees)
- 50% exemption on land registration and real estate sales tax (minimum 20 Jordanian employees)
D. Projects with Local Added Value ≥ 50%
- Rent exemption on government-owned land for 5 years
- 50% electricity bill contribution or deduction for 5 years
- 75% reduction in property taxes and regulatory fees for 5 years (minimum 10 Jordanian employees)
- 50% exemption on land registration and real estate sales tax (minimum 10 Jordanian employees)
E. Knowledge, Technology Transfer, and Digital Transformation Projects
- 50% electricity bill contribution or deduction for 5 years
- 75% reduction in property taxes and regulatory fees for 5 years (minimum 10 Jordanian employees)
F. Projects in Peripheral or Poverty-Stricken Areas Focused on Development and Local Community Service
- 50% exemption on land sale charges for government-owned land (project must be operational within 3 years; extensions allowed)
- Rent exemption on government-owned land for 5 years
- 50% electricity bill contribution or deduction for 5 years
- Property tax and regulatory fee exemption for 10 years (minimum 25 Jordanian employees)
- 50% exemption on land registration and real estate sales tax (minimum 25 Jordanian employees)
- Deduction of infrastructure costs provided by the investor within 5 years from the actual operation date
G. Strategic Economic Activities
- 75% exemption on land sale charges for public treasury-owned land (project must be operational within 3 years; extensions allowed)
- Rent exemption for 5 years
- 50% electricity bill contribution or deduction for 5 years (based on Council of Ministers’ approval)
- 10-year exemption from property taxes and regulatory fees (minimum 25 Jordanian employees)
- 50% exemption on land registration and real estate sales tax (minimum 25 Jordanian employees)
Deduction of infrastructure costs provided by the investor within 5 years, with:
a. Operation within 3 years from decision date
b. Proof of cost via audited financial statement
H. Public-Private Partnership Projects (Registered in National Registry)
- 50% exemption on government land sale charges (project must be operational within 3 years; extensions allowed)
- Rent exemption on government-owned land for 5 years
- 50% electricity bill contribution or deduction for 5 years (subject to Council of Ministers’ recommendation)
- 10-year exemption from property taxes and regulatory fees (minimum 25 Jordanian employees)
- 50% exemption on land registration and real estate sales tax (minimum 25 Jordanian employees)
- Deduction of infrastructure costs provided by the investor within 5 years from actual operation date, with:
a. Operation within 3 years from decision date
b. Proof of cost via audited financial statement
Comprehensive Electronic Investment Services
The Ministry of Investment provides a full suite of advanced electronic services to automate, streamline, and simplify all investment-related procedures. These services ensure maximum efficiency, transparency, and speed, significantly enhancing the support available to investors.