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Tax Incentives by Development Tier

Least developed regions that enjoy exemption or reduction from income tax shall be determined pursuant to the following table:

Category (A) Areas

Incentives And Advantages Granted to Category (A) areas.

Full exemption from the income tax due for a period of 5 years from the date of actual operation if the activity is carried out in Category (A) areas.

Name Of Less Developed Area
  • Aqaba Governorate
    Wadi Araba Sub-District, Al-Quweira District, Al-Disah Sub-District
  • Maā€™an Governorate
    Al-Husayniyyah District, Al-Jafr Sub-District, Al-Mreighat Sub-District
  • Al-Karak Governorate
    Al-Qatraneh District, Ghor Al-Mazraā€™a Sub-District, Ghor Al-Safi Village
  • Al-Mafraq Governorate
    Al-Ruwaishid District, Deir Al-Kahf Sub-District, Al-Khalidiyah Sub-District, Umm Al-Jamal Sub-District, Al-Salihiya Village
  • Jerash Governorate
    Qasaba Jerash Sub-District
  • Al-Balqa Governorate
    Deir Ala District, Southern Shuna District
  • Tafila Governorate
    Busira District

Category (B) Areas

Incentives And Advantages Granted to Category (B) areas

A 75% reduction of the income tax due for a period of 5 years from the date of actual operation if the activity is carried out in Category (B) areas

Name Of Less Developed Area
  • Tafilah Governorate
    Al-Hasa District
  • Al-Mafraq Governorate
    Northern Badia District, Umm Al-Qattin Sub-District
  • Maā€™an Governorate
    Petra District, Athroh Sub-District
  • Capital Governorate
    Al-Jiza District, Al-Muwaqqar District

Category (C) Areas

Incentives And Advantages Granted to Category (C) areas.

A 50% reduction of the income tax due for a period of 5 years from the date of actual operation if the activity is carried out in Category (C) areas.

Name Of Less Developed Area
  • Tafilah Governorate
    Qasaba Al-Tafilah
  • Al-Mafraq Governorate
    Sabha Sub-District, Balama Sub-District, Housha Sub-District
  • Al-Balqa Governorate
    Ain Al-Basha District
  • Irbid Governorate
    Northern Shuna Village
  • Al-Karak Governorate
    Al-Mujib Sub-District
  • Capital Governorate
    Umm Al-Rasas Sub-District, Rajm Al-Shami District

Eligible Activities & Projects

The provisions of exemption or reduction from the income tax due shall apply to the following economic activities and projects:

  • Industry.
  • Agriculture and livestock.
  • Hospitals.
  • Specialized medical centers.
  • Tourist hotel establishments.
  • Entertainment and recreation cities/parks.
  • Call centers.
  • Artistic and media production and film industry.
  • Conference and exhibition centers.
  • Transportation, distribution, and extraction of water, gas, and petroleum derivatives using pipelines.
  • Information technology.
  • Scientific research centers and laboratories.
  • Air transport, maritime transport, and railways.
  • Education.
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Conditions for Benefit Eligibility

For a project or economic activity to benefit from tax exemption or reduction in accordance with the provisions of Article (10) of the Investment Environment Law, the following conditions must be met:

  • Documents proving the location of the project or the place where the economic activity is carried out must be submitted.
  • The project must not have benefited from any tax incentives under previous legislation, including legislation regulating income tax, regardless of any change in ownership.
  • The project or economic activity must be licensed in accordance with the applicable legislation.
  • The project must not be in actual operation at the date of submitting the application.
    Łand must not be an institution registered in development and free zones.