The income tax treaty between Hong Kong and Jordan was signed on 4 September 2025. The treaty is the first of its kind between the two jurisdictions.
Taxes Covered
The treaty covers Hong Kong profits tax, salaries tax, and property tax, and covers Jordanian income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged personnel if the activities continue for the …