Less Developed Areas
Least developed regions that enjoy exemption or reduction from income tax shall be determined pursuant to the following table:
Aqaba Governorate
- Wadi Araba Sub-District
- Al-Quweira District
- Al-Disah Sub-District
Ma’an Governorate
- Al-Husayniyyah District
- Al-Jafr Sub-District
- Al-Mreighat Sub-District
Al-Karak Governorate
- Al-Qatraneh District
- Ghor Al-Mazra’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
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.
Tafilah Governorate
- Al-Hasa District
Al-Mafraq Governorate
- Northern Badia District
- Umm Al-Qattin Sub-District
Ma’an Governorate
- Petra District
- Athroh Sub-District
Capital Governorate
- Al-Jiza District
- Al-Muwaqqar District
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
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
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.
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.
- Information technology.
- Scientific research centers and laboratories.
- Artistic and media production and film industry.
- Conference and exhibition centers.
- Transportation, distribution, and extraction of water, gas, and petroleum derivatives using pipelines.
- Air transport, maritime transport, and railways.
- Education.
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:
- The project or economic activity must be licensed in accordance with the applicable legislation.
- 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 must not be in actual operation at the date of submitting the application.