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Jordan Income Tax Amendment Law Approved

Despite protests and the withdrawal of earlier drafts of the law, Jordan's income tax amendment law was approved by royal decree and published in the Official Gazette on 2 December 2018. Some of the main measures of the law include:

  • An increase in the corporate tax rate on manufacturing from 14% to 20%, which is phased in with a tax rate discount of 25% in 2019, 20% in 2020, 15% in 2021, 10% in 2022, and 5% in 2023 (for clothing and medicine manufacturers, the relief is 50%, 30%, 20%, 10%, and 5% for the respective years);
  • A reduced corporate tax rate of 10% of manufacturing in developing areas, with a reduced rate of 5% if the local value added from their activities exceeds 30%;
  • An amendment to broaden the scope of the income tax to specifically include income derived from electronic sales of goods and services;
  • An increase in the withholding tax to 7% on payments to legal entities on deposit interest and commissions by banks (5% rate maintained on payments to individuals);
  • The introduction of provisions to explicitly allow the tax authority to make transfer pricing adjustment in relation to related-party transactions that are not arm's length and to disregard transactions undertaken for the purpose of obtaining a tax benefit, and not for business purposes; and
  • The introduction of a definition of related persons, which includes where a legal entity holds more than 50% of the capital or voting rights of another entity.

The amendments apply from 1 January 2019.

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