inventory of investment incentives in...
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Inventory of Investment Incentives in Jordan
A spreadsheet that takes stock of the investment incentives (Tax, Customs, and Financial) offered in
Jordan by the different Government Entities (Jordan Investment Commission, Jordan Ministry of Energy,
Aqaba Special Economic Zone Authority, Jordan Enterprise Development Corporation, and Jordan Loan
Guarantee Corporation).
September 2016
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A spreadsheet that takes stock of the investment incentives (Tax, Customs, and Financial) offered in
Jordan by the different Government Entities (Jordan Investment Commission, Jordan Ministry of Energy,
Aqaba Special Economic Zone Authority, Jordan Enterprise Development Corporation, and Jordan Loan
Full Inventory
Incentives by Institution:
JIC Incentives
Free Zones-specific Incentives
ASEZ-specific Incentives
Development Zones-specific Incentives
JLGC Incentives
JEDCO Incentives
Ministry of Energy and Mineral Resources
Incentives by Modality:
Tax Incentives
Customs Incentives
Financial Incentives
# ID Incentive NameBrief Description
(additional details, etc.)
Legal
Reference
(Y/N)
Legal
Reference
Typology
(Primary;
Secondary;
Other)
Legal Reference NameLegal Reference (Law section/
Article)
1 JIC_DZ1
Reduced Corporate Income
Tax (CIT) to 5% in
Development Zones for
economic activities
undertaken in the zones
Reduced Corporate Income
Tax (CIT) to 5% in
Development Zones for
economic activities
undertaken in the zones
YPrimary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Income
Tax Law 34/2014
Investment Law, Art. 11.A
Inventory of Investment Incentives in Jordan
A. GENERAL INFO B. LEGAL REFERENCE
2 JIC_DZ2
Reduced Corporate Income
Tax (CIT) to 5% in
Development zones for
income generated from all
manufacturing activities
Corporate Income Tax (CIT)
reduced to 5% for the
income of the Registered
Establishment for the
economic activities in the
industrial sector inside the
Development Zones.
YPrimary;
secondary+F13
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Income
Tax Law 34/2014
Investment Law, Art. 11.B
3 JIC_DZ3
Corporate Income Tax (CIT)
exemptions for the profits
from exports for companies
operating inside the
Development Zones
Corporate Income Tax (CIT)
exemptions for the profits
from exports for companies
operating inside the
Development Zones
YPrimary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Income
Tax Law 34/2014
Investment Law, Art.11D
4 JIC_DZ4
General Sales Tax (GST)
exemption for goods and
services used for business
purposes in Development
Zones
General Sales Tax (GST)
exemption for the goods and
services purchased or
imported by the Registered
Establishment for the
purpose of its economic
activity inside the
Development Area.
YPrimary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law, Art. 12
5 JIC_DZ5
Reduced General Sales Tax
(GST) on specific services
offered inside the
Development Zone
The goods and services
originated in the
Development Area sold to
the rest of Jordan are subject
to 7% General Sales Tax
(GST)
YPrimary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law Art. 12.E
6 JIC_DZ6
Customs duty exemption
(except on certain goods) for
goods sold inside the
Development Zones
Exemption of customs duties
for the materials, equipment,
machineries and
construction materials used
or constructing, establishing,
equipping and furnishing all
types of projects executed by
these establishments in the
development zone including
the necessary spare parts for
their continuous
maintenance, and the
imported goods for the
development zone to
practice economic activities
or the exported goods
outside the Kingdom
YPrimary;
secondaryInvestment Law 30/2014 Investment Law Art. 12. & 13
7 JEDCO1
JEDCO - Governorate
Development Fund (GDF)
subsidized loans
Governorate Development
Fund: Subsidized loans for
domestic SMEs under
construction and existing
construction projects
(contributions to the capital,
convertible bonds, in kind
shares) using non-traditional
financing tools. Investment
currently takes place using
in kind shares, whereby the
minimum funding of the
fund would be 100.00 JDs,
provided it does not exceed
80% of the total size of the
project. 10% of the annual
net profit is deducted,
provided that the total
deductions of profits does
not exceed 25% of the Fund
funding. The loan is repaid
within a period up to 8 years
including 2 years as a grace
period. The Fund aims to
invest in SMEs and big
companies whether they are
under establishment and
construction or the existing
companies that aim to start
working or expanding in
productive projects (in the
Y Other Cabinet decisionCabinet decision no. 617 dated
3/7/2012
8 JEDCO2
JEDCO - Jordan Innovation
Center Network (JICN) -
Incubators Matching Grant
Start-up can benefit from
incubators in Amman,
Jerash, Irbid, Madaba,
Karak, Tafila providing
business development /
consulting services for
Jordanian start-ups in the
targeted Governorates for
selected sectors. The
incentive mechanism is a
matching grant under the
JICN covers 80% of the
costs for up to 15,000 JOD.
The program is funded by
JEDCO and King Abdullah
II Fund for Development
(KAFD) and administered
by JICN. All projects that
have received a grant shall
be subject to income tax and
stamp duties. In the event of
buying any materials from
abroad, customs duties are
paid by the project owner.
Y PrimaryCorporation Law no. 33 for
the year 2008Article 5, paragraph C
9 MEMR1
Zero-rate General Sales Tax
(GST) for renewable energy
and energy efficiency
Zero-rate General Sales Tax
(GST) for renewable energy
sources and energy
conservation systems and
equipment
YPrimary;
secondary
1) Law No. (13) Of 2012
Renewable Energy & Energy
Efficiency Law; 2) Bylaw No
13 of 2015 on the Provisions
and Conditions for
Exempting Renewable
Energy Sources and Energy
Conservation Systems and
Equipment and their
Production Inputs from
Customs Duties and
Subjecting Them to the
Generals Sales Tax of Zero.
1) Law No. (13) Of 2012
Renewable Energy & Energy
Efficiency Law: Article 11.a-b; 2)
Bylaw No 13 of 2015 on the
Provisions and Conditions for
Exempting Renewable Energy
Sources and Energy Conservation
Systems and Equipment and their
Production Inputs from Customs
Duties and Subjecting Them to the
Generals Sales Tax of Zero.
10 MEMR2
Customs duty exemption for
renewable energy and
energy efficiency
Full exemption from
customs duties for
renewable energy sources
and energy conservation
systems and equipment
YPrimary;
secondary
1) Law No. (13) Of 2012
Renewable Energy & Energy
Efficiency Law; 2) Bylaw No
13 of 2015 on the Provisions
and Conditions for
Exempting Renewable
Energy Sources and Energy
Conservation Systems and
Equipment and their
Production Inputs from
Customs Duties and
Subjecting Them to the
Generals Sales Tax of Zero.
1) Law No. (13) Of 2012
Renewable Energy & Energy
Efficiency Law: Article 11.a-b; 2)
Bylaw No 13 of 2015 on the
Provisions and Conditions for
Exempting Renewable Energy
Sources and Energy Conservation
Systems and Equipment and their
Production Inputs from Customs
Duties and Subjecting Them to the
Generals Sales Tax of Zero.
11 JLGC1JLGC - SME Loan
guarantee
Loan guarantee for SMEs.
Maximum loan amount:
100,000 JOD. Max payment
period: 72 months.
Guarantee ratio: 70%
N
12 JLGC2JLGC - Industrial Loan
guarantee
Industrial loan guarantee:
max loan amount: 550,000
JOD. Max payment period:
96 months. Guarantee ratio:
70%
N
13 JLGC3JLGC - Capital lease
guarantee
Capital Lease guarantee.
Max loan amount: 550,000.
Max payment period: 96
months. Guarantee ratio:
70%
N
14 JLGC4JLGC - Entrepreneurship
financing
Entrepreneurship financing:
Max loan amount: 75,000.
Max payment period: 96
months. Guarantee ratio:
70%
N
15 JLGC5JLGC - Real estate loan
guarantee
Real estate guarantee: Max
loan amount: 75,000 JOD.
Max payment period: 300
months. Guarantee ratio:
75%.
N
16 JLGC6JLGC - Land purchase loan
guarantee
Land purchase guarantee:
Max loan amount: 50,000.
Max payment period: 120
months. Guarantee ratio:
70%.
N
17 JLGC7JLGC - Export credit
guarantee
Export guarantee: Max
credit amount: 4 million
JOD. Max payment period:
6 months. Guarantee ratio:
90%.
N
18 JLGC8JLGC - Domestic credit
guarantee
Domestic guarantee: Max
credit amount: 4 million
JOD. Max payment period:
4 months. Guarantee ratio:
90%.
N
19 ASEZ1
Customs duty exemption in
Aqaba Special Economic
Zone (ASEZ)
Customs duty exemption on
the imports of goods for
companies established in the
Aqaba Special Economic
Zone (ASEZ) with the
exception of cars
Y Primary ASEZA Law 32/2000
Article 30 of ASEZA Law and its
amendments no. 32 of the year
2000
20 ASEZ2
General Sales Tax (GST)
exemption in Aqaba Special
Economic Zone (ASEZ)
General Sales Tax (GST)
exemption for imports and
sales of goods and services
for companies established in
the Aqaba Special
Economic Zone (ASEZ)
Y Primary ASEZA Law 32/2000
Article 30 of ASEZA Law and its
amendments no. 32 of the year
2000
21 ASEZ3
Reduced Corporate Income
Tax (CIT) in Aqaba Special
Economic Zone (ASEZ)
5% Corporate Income Tax
(CIT) on the profit of
companies established in the
Aqaba Special Economic
Zone (ASEZ) (instead of the
standard rate of 20% and
14% for industry outside the
Zones)
Y Primary ASEZA Law 32/2000
Article 32 of ASEZA Law and its
amendments no. 32 of the year
2000
22 ASEZ4
Building tax exemption in
Aqaba Special Economic
Zone (ASEZ)
Building tax exemption for
companies established in the
Aqaba Special Economic
Zone (ASEZ)
Y Primary ASEZA Law 32/2000
Article 30 of ASEZA Law and its
amendments no. 32 of the year
2000
23 ASEZ5
Land tax exemption in
Aqaba Special Economic
Zone (ASEZ)
Land tax exemption for
companies established in the
Aqaba Special Economic
Zone (ASEZ)
Y Primary ASEZA Law 32/2000
Article 30 of ASEZA Law and its
amendments no. 32 of the year
2000
24 ASEZ6
Capital Gains Tax (CGT)
exemption in Aqaba Special
Economic Zone (ASEZ)
Capital Gains Tax (CGT)
exemption for companies
established in the Aqaba
Special Economic Zone
(ASEZ)
Y Primary ASEZA Law 32/2000
Article 30 of ASEZA Law and its
amendments no. 32 of the year
2000
25 JIC_FZ1Customs duty exemption in
Free Zones
Full exemption from custom
duties on the goods exported
form the Free Zones to
markets other than the
Jordanian and on the goods
imported to it including
materials, equipment,
machines, supplies, and
construction materials in
connection with building,
construction, preparation
and furnishing of projects
established in the Free
Zones including spare parts
for permanent maintenance
excluding service fees.
YPrimary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law Art 14.C
26 JIC_FZ2
Corporate Income Tax (CIT)
exemption on profits in Free
Zones from certain activities
Exemption from CIT on the
profits that come from:
exportation of goods inside
the Free Zones; transit trade;
sale or waver of goods
inside the Free Zones;
provision and supplying of
services inside the Free
Zone (instead of the
standard rate of 20%)
YPrimary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Income
Tax Law 34/2014
Investment Law Art 14.A; Income
Tax Law: Art. 78.B
27 JIC_FZ3Exemptions from land taxes
in Free Zones
Full exemption of buildings
and constructions
established in the Free Zone
from land taxes.
YPrimary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law Art 14.D
28 JIC_FZ4Exemptions from building
taxes in Free Zones
Full exemption of buildings
and constructions
established in the Free Zone
from building taxes.
YPrimary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law Art 14.D
29 JIC_FZ5
Exemption from General
Sales Tax (GST) for services
offered in the Free Zones
Exemption from General
Sales Tax (GST) on services
offered inside the Free
Zones
YPrimary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Sales
Tax Law 29/2009
Investment Law Art. 12.D; Sales
tax Law: Art. 22
30 JIC_FZ6
Exemption from General
Sales Tax (GST) on goods
consumed in the Free Zones
for business purposes
Exemption from General
Sales Tax (GST) on goods
consumed in the Free Zone
for business purposes
YPrimary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Sales
Tax Law 29/2009
Investment Law Art. 12.D; Sales
Tax Law: Art. 22
31 JIC1
Customs duty exemption on
production inputs for the
industrial and handicraft
sectors
Customs duty exemptions on
production inputs for the
industrial and handicraft
sectors for the activities
listed under Tables 1/A and
1/B of the Incentives
Regulation
YPrimary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law: Art. 4 Para. B;
Incentives Regulation: Tables 1/A
and 1/B
32 JIC2
Customs duty exemption on
production requirements and
fixed assets for industrial or
crafts activities outside the
Free Zones and the
Development Zones
Customs duty exemptions
for the industrial and crafts
activities listed under Table
no. 1/C of the Incentives
Regulation
YPrimary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law, Art. 4 Para. B;
Incentives Regulation: Table 1/C
33 JIC3
Customs duty exemption on
production requirements and
the dual-use fixed assets
necessary for practice of
industrial or handicraft
activities outside the Free
Zones and the Development
Zones
Customs duty exemptions on
fixed assets for industrial
and handicraft activities
listed in Table 1/D of the
Incentives Regulation.
YPrimary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law, Art. 4 Para. B;
Incentives Regulation: Table 1/D
34 JIC4
Customs duty exemption on
the goods required for
certain sectors outside the
Free Zones and the
Development Zones
Customs duty exemptions on
the goods required for the
sectors in Table 3
YPrimary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law, Art. 4 Para. B;
Incentives Regulation: Table 3
35 JIC5
General Sales Tax (GST)
exemption on production
inputs for manufacturing
and vocational activities
outside the Free Zones and
Development Zones
General Sales Tax (GST)
exemption on production
inputs for manufacturing
and vocational activities
listed in Tables 1/B, 1/C,
and 1/D of the incentives
regulation.
YPrimary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law: Art. 4 Para. B;
Incentives Regulation: Tables 1/B,
1/C and 1/D
36 JIC6
General Sales Tax (GST)
exemption on services
necessary for manufacturing
and vocational activities
outside the Free Zones and
Development Zones
General Sales Tax (GST)
exemption on services for
manufacturing and
vocational activities listed in
Table 2 of the Incentives
Regulation
YPrimary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law, Art. 4 Para. B;
Incentives Regulation: Table 2
37 JIC7
General Sales Tax (GST)
exemption on the goods
required for certain
economic activities outside
the Free Zones and
Development Zones
General Sales Tax (GST)
exemption on the services
necessary for manufacturing
and the said vocational
activities stated in the
incentives regulations as per
Table 3 of the Incentives
Regulation
YPrimary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law, Art. 4 Para. B;
Incentives Regulation: Table 3
38 JIC8
Corporate Income Tax (CIT)
reduction for 10 years for
economic activities in the
least developed regions
Corporate Income Tax (CIT)
reduction of 50% for 10
years for economic activities
established in lest developed
regions (instead of the
standard rate of 20% and
14% for industry outside the
Zones)
YPrimary;
secondary
Investment Law 30/2014;
Income Tax Reduction
Regulation in the least
developed regions 44/2016
Investment Law, Art. 5.A and B;
Article 5A of the income tax
reduction regulation in the least
developed regions
39 JIC9
Customs duty exemption on
the goods required for
certain sectors outside the
Free Zones and the
Development Zones
Customs duty exemptions on
the goods required for the
sectors in Table 3 of the
Incentives Regulation
YPrimary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law, Art. 4 Para. B;
Incentives Regulation: Table 3
40 TAX1Loss carry forward for up to
5 years
Losses approved by the Tax
Authority can be carry
forward for up to 5 years.
Carry back of losses is not
permitted
Y Primary Income Tax Law 34/2014
41 TAX2
Reduced Corporate Income
Tax (CIT) rate to 14% for
companies in the industrial
sector outside of the Free
Zones and Development
Zones
Reduced Corporate Income
Tax (CIT) rate to 14% for
companies in the industrial
sector outside of the Free
Zones and Development
Zones (instead of the
standard rate of 20%)
Y Primary Income Tax Law 34/2014
42 TAX3
Exemption from Corporate
Income Tax (CIT) for capital
gains for all economic
activities
Income derived from capital
gains is generally exempted
from taxation, except for
capital gains on assets
subject to depreciation,
intangible assets (e.g.
goodwill) and capital gains
recognized by banks,
primary telecommunication
companies, mining
companies, financial
institutions, financial
brokerage companies,
insurance and reinsurance
companies, and juristic
persons conducting financial
lease activities.
Y Primary Income Tax Law 34/2014
43 JIC_ICT1
Customs duty exemption for
the import of goods by firms
in the ICT sector
Exemption from Customs
Duties for the import of
goods stated in Table 2 of
the Decision of JIC
Investment Council no.
1/1/2016 dated 25/1/2016 by
firms in the ICT sector
YPrimary;
secondary
Investment Law 30/2014;
Decision of JIC Investment
Council no. 1/1/2016 dated
25/1/2016
Investment Law/article 8A,
Decision of JIC Investment
Council no. 1/1/2016 dated
25/1/2016: Tables 1-2
44 JIC_ICT2
Exemption from General
Sales Tax (GST) for
imported or locally
purchased goods by firms in
the ICT sector
Exemption from General
Sales Tax (GST) for
imported or locally
purchased goods by firms in
the ICT sector, for the goods
stated in Table 2 of the
Decision of JIC no. 1/1/2016
dated 25/1/2016
YPrimary;
secondary
Investment Law 30/2014;
Decision of JIC Investment
Council no. 1/1/2016 dated
25/1/2016
Investment Law/article 8A,
Decision of JIC no 1/1/2016 dated
25/1/2016: Tables 1-2
45 JIC_ICT3
Exemption from General
Sales Tax (GST) for services
offered by firms in the ICT
sector
Exemption from General
Sales Tax (GST) for services
offered by firms in the ICT
sector. Exemption of the
services stated in Table 3 of
the decision of JIC no.
1/1/2016 dated 25/1/2016
YPrimary;
secondary
Investment Law 30/2014;
Decision of JIC Investment
Council no. 1/1/2016 dated
25/1/2016
Investment Law/article 8A,
Decision of JIC no 1/1/2016 dated
25/1/2016: Tables 1 and 3
46 JIC_ICT4
Corporate Income Tax (CIT)
reduction to 5% for firms in
the ICT sector
Corporate Income Tax (CIT)
reduction to 5% for firms in
the ICT sector (instead of
the standard rate of 20%)
YPrimary;
secondary
Investment Law 30/2014;
Decision of JIC Investment
Council no. 1/1/2016 dated
25/1/2016
Investment Law/article 8A,
Decision of JIC no 1/1/2016 dated
25/1/2016: Tables 1-2
47 JIC_ICT5
Zero-rate General Sales Tax
(GST) for services provided
by firms in the ICT sector
Zero-rate General Sales Tax
(GST) for services provided
by firms in the ICT sector,
listed in Table 3 attached to
the decision of JIC no.
1/1/2016 dated 25/1/2016
YPrimary;
secondary
Investment Law 30/2014;
Decision of JIC Investment
Council no. 1/1/2016 dated
25/1/2016
Investment Law/article 8A,
Decision of JIC no 1/1/2016 dated
25/1/2016: Tables 1 and 3
Category (Tax
/Customs/Fina
ncial)
Applicable
Tax/DutyModality of Incentive
Economy
Wide/Sector-
Specific
SectorNational /
Subnational
Available for
Foreign Investors
(Y/N)
Free Zone-specific/Development
Zone-Specific/ASEZ-
Specific/Outside Zones/Inside
and Outside the Zones
Tax CIT Reduced Tax Rate Sector-specific
Any industrial,
agricultural, touristic,
commercial, crafts, or
service activity registered
in the development zone
in addition to IT. The
specific sector depends
on the designation of the
specific Development
Zone. 1) Maan: Light,
Medium and Heavy
Industries; Ceramics;
Plastics; Electrical
Appliances; Renewable
Energy. 2) Jabal Ajloun
and the Dead Sea:
Tourism, Hospitality and
Eco-Tourism. 3) King
Subnational Y Development Zone-specific
C. INCENTIVE DESIGN
Tax CIT Reduced Tax Rate Sector-specific
Any industrial,
agricultural, touristic,
commercial, crafts, or
service activity registered
in the development zone
in addition to IT. The
specific sector depends
on the designation of the
specific Development
Zone. 1) Maan: Light,
Medium and Heavy
Industries; Ceramics;
Plastics; Electrical
Appliances; Renewable
Energy. 2) Jabal Ajloun
and the Dead Sea:
Tourism, Hospitality and
Eco-Tourism. 3) King
Subnational Y Development Zone-specific
Tax CIT Tax exemption Sector-specific
All sectors registered in
the Development Zones,
including he following
sectors: industry,
agriculture, tourism,
media, crafts, and
services including IT
Subnational Y Development Zone-specific
Tax GST Tax exemption Sector-specific
Any industrial,
agricultural, touristic,
commercial, crafts, or
service activity registered
in the development zone
in addition to IT. The
specific sector depends
on the designation of the
specific Development
Zone. 1) Maan: Light,
Medium and Heavy
Industries; Ceramics;
Plastics; Electrical
Appliances; Renewable
Energy. 2) Jabal Ajloun
and the Dead Sea:
Tourism, Hospitality and
Eco-Tourism. 3) King
Hussein Business Park:
Technology and
Business. 4) Mafraq:
Light and Medium
Manufacturing;
Logistics. 5) Irbid: IT,
BPO and Healthcare.
Subnational Y Development Zone-specific
Tax GST Reduced Tax Rate Sector-specific
Any industrial,
agricultural, touristic,
commercial, crafts, or
service activity registered
in the development zone
in addition to IT. The
specific sector depends
on the designation of the
specific Development
Zone. 1) Maan: Light,
Medium and Heavy
Industries; Ceramics;
Plastics; Electrical
Appliances; Renewable
Energy. 2) Jabal Ajloun
and the Dead Sea:
Tourism, Hospitality and
Eco-Tourism. 3) King
Hussein Business Park:
Technology and
Business. 4) Mafraq:
Light and Medium
Manufacturing;
Logistics. 5) Irbid: IT,
BPO and Healthcare.
Subnational Y Development Zone-specific
Customs Customs duty Customs duty exemption Sector-specific
Any industrial,
agricultural, touristic,
commercial, crafts, or
service activity registered
in the development zone
in addition to IT. The
specific sector depends
on the designation of the
specific Development
Zone. 1) Maan: Light,
Medium and Heavy
Industries; Ceramics;
Plastics; Electrical
Appliances; Renewable
Energy. 2) Jabal Ajloun
and the Dead Sea:
Tourism, Hospitality and
Eco-Tourism. 3) King
Hussein Business Park:
Technology and
Business. 4) Mafraq:
Light and Medium
Manufacturing;
Logistics. 5) Irbid: IT,
BPO and Healthcare.
Subnational Y Development Zone-specific
Financial Subsidized loan Sector-specificIndustry, services,
agricultural industrySubnational Y Inside and Outside the Zones
Financial Matching grant Sector-specificFood industries; creative
industries; light industry; Subnational N Inside and Outside the Zones
Tax GST Zero-rate tax Sector-specificRenewable Energy;
Energy EfficiencyNational Y Inside and Outside the Zones
Customs Customs duty Customs duty exemption Sector-specificRenewable Energy;
Energy EfficiencyNational Y Inside and Outside the Zones
Financial Loan guarantee Economywide National Y Inside and Outside the Zones
Financial Loan guarantee Sector-specific Industry and Handicraft National Y Inside and Outside the Zones
Financial Loan guarantee Economywide National Y Inside and Outside the Zones
Financial Loan guarantee Economywide National Y Inside and Outside the Zones
Financial Loan guarantee Sector-specific Real estate National Y Inside and Outside the Zones
Financial Loan guarantee Economywide National Y Inside and Outside the Zones
Financial Loan guarantee Economywide National Y Inside and Outside the Zones
Financial Loan guarantee Economywide National Y Inside and Outside the Zones
Customs Customs duty Customs Duty Exemption Sector-specific
Logistics, warehouses,
transportation and
tourism.
Subnational Y ASEZ-specific
Tax GST Tax exemption Sector-specific
Logistics, warehouses,
transportation and
tourism.
Subnational Y ASEZ-specific
Tax CIT Reduced Tax Rate Sector-specific
All sectors except for:
banks and financial
institutions, insurance
companies and
reinsurance companies;
and road transport
companies.
Subnational Y ASEZ-specific
Tax Building tax Tax exemption Sector-specific
Logistics, warehouses,
transportation and
tourism.
Subnational Y ASEZ-specific
Tax Land tax Tax exemption Sector-specific
Logistics, warehouses,
transportation and
tourism.
Subnational Y ASEZ-specific
Tax CGT Tax exemption Sector-specific
Logistics, warehouses,
transportation and
tourism.
Automatic Y ASEZ-specific
Customs Customs duty Customs duty exemption Sector-specific
Depends on the sector
designated for the
specific Free Zone.
Subnational Y Free Zone-specific
Tax CIT Tax exemption Sector-specific
Depends on the sector
designated for the
specific Free Zone.
Subnational Y Free Zone-specific
Tax Land Tax Tax exemption Sector-specific
Depends on the sector
designated for the
specific Free Zone.
Subnational Y Free Zone-specific
Tax Building Tax Tax exemption Sector-specific
Depends on the sector
designated for the
specific Free Zone.
Subnational Y Free Zone-specific
Tax GST Tax exemption Sector-specificFor services offered in
the Free Zones.Subnational Y Free Zone-specific
Tax GST Tax exemption Sector-specific
For goods consumed
inside the Free Zones for
business purposes
Subnational Y Free Zone-specific
Customs Customs duty Customs duty exemption Sector-specific Industry and Handicraft National Y Outside the Zones
Customs Customs duty Customs duty exemption Sector-specific Industry and Handicraft National Y Outside the Zones
Customs Customs duty Customs duty exemption Sector-specific Industry and Handicraft National Y Outside the Zones
Customs Customs duty Customs duty exemption Sector-specific
Agriculture and
livestock; hospitals and
comprehensive medical
centers; hotels and
tourist facilities;
entertainment and tourist
recreation centers;;
communication centers;
scientific research
centers and scientific
labs; artistic media
production; conference
and exhibition centers;
transport and/or
distribution and/or
extraction water, gas and
oil derivatives using
pipelines; air transport,
sea transport, and
railways.
National Y Outside the Zones
Tax GST Tax exemption Sector-specific
All sectors except for:
banks,
telecommunications
companies that have
individual licenses,
financial brokerage
companies, and financial
companies including the
companies that practice
exchange, financing and
financial leasing
business, and
consultation & financial
and tax audit companies,
transport companies (air
transport, sea transport,
railways, and road
freight transport),
insurance and
reinsurance companies,
basic mining and
extraction industries,
generation and
distribution of elasticity,
and transport and/or
distribution and/or
extraction of water, gas,
and oil derivatives using
the pipelines.
National Y Outside the Zones
Tax GST Tax exemption Sector-specific
All sectors except for:
banks,
telecommunications
companies that have
individual licenses,
financial brokerage
companies, and financial
companies including the
companies that practice
exchange, financing and
financial leasing
business, and
consultation & financial
and tax audit companies,
transport companies (air
transport, sea transport,
railways, and road
freight transport),
insurance and
reinsurance companies,
basic mining and
extraction industries,
generation and
distribution of elasticity,
and transport and/or
distribution and/or
extraction of water, gas,
and oil derivatives using
the pipelines.
National Y Outside the Zones
Tax GST Tax exemption Sector-specific
Agriculture, cattle,
hospitals and
comprehensive medical
centers, hotels, and
tourist utilities,
communications centers,
scientific research
centers, labs, media
production, conferences
and exhibitions centers,
transport companies (air
transport, sea transport,
railways, and road
freight transport), basic
mining and extraction
industries, distribution ,
and transport and/or
distribution and/or
extraction of water, gas,
and oil derivatives using
the pipelines.
National Y Outside the Zones
Tax CIT Reduced Tax Rate Economywide Subnational Y Outside the Zones
Customs Customs duty Customs duty exemption Sector-specific
Agriculture and
livestock; hospitals and
comprehensive medical
centers; hotels and
tourist facilities;
entertainment and tourist
recreation centers;;
communication centers;
scientific research
centers and scientific
labs; artistic media
production; conference
and exhibition centers;
transport and/or
distribution and/or
extraction water, gas and
oil derivatives using
pipelines; air transport,
sea transport, and
railways.
National Y Outside the Zones
Tax CIT Loss carry forward Economywide National Y Inside and Outside the Zones
Tax CIT Reduced Tax Rate Sector-specific Industry and Handicraft National Y Outside the Zones
Tax CIT Tax exemption Economywide
All sectors except for:
capital gains on assets
subject to depreciation,
intangible assets (e.g.
goodwill) and capital
gains recognized by
banks, primary
telecommunication
companies, mining
companies, financial
institutions, financial
brokerage companies,
insurance and
reinsurance companies,
and juristic persons
conducting financial
lease activities.
National Y Inside and Outside the Zones
Customs Customs duty Customs duty exemption Sector-specific ICT National Y Inside and Outside the Zones
Tax GST Tax exemption Sector-specific ICT National Y Inside and Outside the Zones
Tax GST Tax exemption Sector-specific ICT National Y Inside and Outside the Zones
Tax CIT Reduced Tax Rate Sector-specific ICT National Y Inside and Outside the Zones
Tax GST Zero-rate tax Sector-specific ICT national Y Inside and Outside the Zones
Info on the Incentive
Available Online (Y/N)Website (Name)
Website (Web
link)
Incentive
Information
Available in
English (Y/N)
Legal Base
Available in
English (Y/N)
Discretion (automatic;
decision based on public
and objectively verifiable
criteria; discretional)
Discretion (additional
details)
Eligibility Criteria
Specified (Y/N)
Y JIC www.jic.gov.jo N N Automatic
Automatic - By simply
registering at JIC and
obtaining a certificate of
registration, the investor is
given a tax number and a
purchase mechanism and
obtains incentives
automatically
Y
E. INCENTIVE AWARDINGD. INFO on TRANSPARENCY
Y JIC www.jic.gov.jo N N Automatic
Automatic - By simply
registering at JIC and
obtaining a certificate of
registration, the investor is
given a tax number and a
purchase mechanism and
obtains incentives
automatically
Y
Y JIC www.jic.gov.jo N N Automatic
The JIC Technical Committee
on Incentives checks the
compliance of the investor
with the eligibility criteria and
decides the volumes of the
production requirements and
fixed assets and activities to
apply the exemption on.
Y
Y JIC www.jic.gov.jo N N Automatic
Automatic - By simply
registering at JIC and
obtaining a certificate of
registration, the investor is
given a tax number and a
purchase mechanism and
obtains incentives
automatically
Y
Y JIC www.jic.gov.jo N N Automatic
Automatic - By simply
registering at JIC and
obtaining a certificate of
registration, the investor is
given a tax number and a
purchase mechanism and
obtains incentives
automatically
Y
Y JIC www.jic.gov.jo N N Automatic
Automatic - The investor
applies the incentive
automatically upon satisfying
the specified eligibility
criteria without further
approvals. However, the
investor is still required to
obtain from the customs
representative at the JIC a
hard copy exemption letter
signed. The document is then
showed to the customs
authority at the port in order
to apply the exemption.
Y
Y JEDCO www.jedco.gov.jo Y
Decision based on public
and objectively verifiable
criteria
Projects are assessed and
studied in different phases
(internal and sub-committees)
, and the funding decision is
taken by the Executive
Committee of Governorates
Development Fund emanating
from JEDCO
Y
YJEDCO; Business
Innovation Center
www.jedco.gov.jo
and www.bic.joY Y
Decision based on public
and objectively verifiable
criteria
The Technical Committee on
Incentives checks the
compliance with the eligibility
criteria and decides whether
the company can benefit from
the program.
Y
Y
Ministry of
Energy and
Mineral
Resources
(MEMR)
www.memr.gov.jo N N
Decision based on public
and objectively verifiable
criteria
The decision is based on the
formation of a technical
ministerial committee for
exemptions. The committee
shall look into the exemptions
application for the renewable
energy sources and its devices
and equipment and exempting
them from duties and subject
them to GST for a certain rate
or zero rate, in accordance
with the provisions of the
regulation and submitting the
suitable recommendation to
the minister to ratify the
decision
Y
Y
Ministry of
Energy and
Mineral
Resources
(MEMR)
www.memr.gov.jo N N
Decision based on public
and objectively verifiable
criteria
The decision is based on the
formation of a technical
ministerial committee for
exemptions. The committee
shall look into the exemptions
application for the renewable
energy sources and its devices
and equipment and exempting
them from duties and subject
them to GST for a certain rate
or zero rate, in accordance
with the provisions of the
regulation and submitting the
suitable recommendation to
the minister to ratify the
decision
Y
Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y Discretional
Credit study and evaluation of
the application are conducted,
in addition to ensuring that
the purpose of the loan is
meeting the loan guarantee
criteria. When clients submit a
loan guarantee application, it
will be financially analyzed,
then an approved written
letter is provided to the client.
Y
Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y Discretional Case by case Y
Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y Discretional Case by case Y
Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y Discretional
Credit study and evaluation of
the application are conducted,
in addition to ensuring that
the purpose of the loan is
meeting the loan guarantee
criteria. When clients submit a
loan guarantee application, it
will be financially analyzed,
then an approved written
letter is provided to the client.
Y
Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y Discretional
Credit study and evaluation of
the application are conducted,
in addition to ensuring that
the purpose of the loan is
meeting the loan guarantee
criteria. When clients submit a
loan guarantee application, it
will be financially analyzed,
then an approved written
letter is provided to the client.
Y
Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y Discretional
Credit study and evaluation of
the application are conducted,
in addition to ensuring that
the purpose of the loan is
meeting the loan guarantee
criteria. When clients submit a
loan guarantee application, it
Y
Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y Discretional
1. Providing the names and
requested credit limits for two
buyers.
2. Receiving the approved
credit limits
3. Filling the annex with the
expected turnovers by the
Potential policy holder
4. Providing a Price Offer,
and receiving the acceptance
by the Potential policy holder
5. Preparing and signing the
policy between the two parties
Y
Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y Discretional Case by case Y
N N N Automatic Y
N N N Automatic Automatic Y
N N N Automatic Automatic Y
N N N Automatic Automatic Y
N N N Automatic Automatic Y
N N N Automatic Automatic Y
Y JIC www.jic.gov.jo Y N Automatic
Automatic - The investor
applies the incentive
automatically upon satisfying
the specified eligibility
criteria without further
approvals. However, the
investor is still required to
obtain from the customs
representative at the JIC a
hard copy exemption letter
signed. The document is then
showed to the customs
authority at the port in order
to apply the exemption.
Y
Y JIC www.jic.gov.jo Y N Automatic
Automatic - The investor fills
in an electronic form on the
web-portal of the Income and
Sales Tax Department and
obtains a receipt of the
incentive awarding without
further approvals. The
investor is refunded the tax
amount from the Income &
Sales Tax Department within
30 days
Y
Y JIC www.jic.gov.jo Y N Automatic
Automatic - The investor fills
in an electronic form on the
web-portal of the Income and
Sales Tax Department and
obtains a receipt of the
incentive awarding without
further approvals. The
investor is refunded the tax
amount from the Income &
Sales Tax Department within
30 days
Y
Y JIC www.jic.gov.jo Y N Automatic
Automatic - The investor fills
in an electronic form on the
web-portal of the Income and
Sales Tax Department and
obtains a receipt of the
incentive awarding without
further approvals. The
investor is refunded the tax
amount from the Income &
Sales Tax Department within
30 days
Y
Y JIC www.jic.gov.jo Y N Automatic
Automatic - The investor fills
in an electronic form on the
web-portal of the Income and
Sales Tax Department and
obtains a receipt of the
incentive awarding without
further approvals. The
investor is refunded the tax
amount from the Income &
Sales Tax Department within
30 days
Y
Y JIC www.jic.gov.jo Y N Automatic
Automatic - The investor fills
in an electronic form on the
web-portal of the Income and
Sales Tax Department and
obtains a receipt of the
incentive awarding without
further approvals. The
investor is refunded the tax
amount from the Income &
Sales Tax Department within
30 days
Y
Y JIC www.jic.gov.jo Y N Automatic
Automatic - The investor
applies the incentive
automatically upon satisfying
the specified eligibility
criteria without further
approvals. However, the
investor is still required to
obtain from the customs
representative at the JIC a
hard copy exemption letter
signed. The document is then
showed to the customs
authority at the port in order
to apply the exemption.
Y
Y JIC www.jic.gov.jo Y N Automatic
Automatic - The investor
applies the incentive
automatically upon satisfying
the specified eligibility
criteria without further
approvals. However, the
investor is still required to
obtain from the customs
representative at the JIC a
hard copy exemption letter
signed. The document is then
showed to the customs
authority at the port in order
to apply the exemption.
Y
Y JIC www.jic.gov.jo Y N
Decision based on public
and objectively verifiable
criteria
The JIC Technical Committee
on Incentives checks the
compliance of the investor
with the eligibility criteria and
decides the volumes of the
production requirements and
fixed assets and activities to
apply the exemption on.
Y
N JIC www.jic.gov.jo Y N
Decision based on public
and objectively verifiable
criteria
The JIC Technical Committee
on Incentives checks the
compliance of the investor
with the eligibility criteria and
decides the volumes of the
services and activities to
apply the exemption on.
Y
Y JIC www.jic.gov.jo Y N
Decision based on public
and objectively verifiable
criteria
Automatic with the exception
of the Articles stated in Table
D as they need a committee
Y
Y JIC www.jic.gov.jo N N Automatic
Automatic - The investor fills
in an electronic form on the
web-portal of the Income and
Sales Tax Department and
obtains a receipt of the
incentive awarding without
further approvals. The
investor is refunded the tax
amount from the Income &
Sales Tax Department within
30 days
Y
Y JIC www.jic.gov.jo N N Automatic
Automatic - The investor fills
in an electronic form on the
web-portal of the Income and
Sales Tax Department and
obtains a receipt of the
incentive awarding without
further approvals. The
investor is refunded the tax
amount from the Income &
Sales Tax Department within
30 days
Y
Y JIC www.jic.gov.jo N N
Decision based on public
and objectively verifiable
criteria
The JIC Technical Committee
on Incentives shall look into
any application for the
reduction of the income tax
payable for the activity and
shall issue its decision within
a period not exceeding 30
working days as of the
submission of the application
Y
N JIC www.jic.gov.jo Y N
Decision based on public
and objectively verifiable
criteria
The JIC Technical Committee
on Incentives checks the
compliance of the investor
with the eligibility criteria and
decides the volumes of the
services and activities to
apply the exemption on.
Y
Automatic Automatic
Automatic Automatic
Automatic Automatic
Y JIC www.jic.gov.jo N N Discretional
Based on the decision of the
Technical Committee on
Incentives.
Y
Y JIC www.jic.gov.jo N N Discretional
Based on the decision of the
JIC Technical Committee on
Incentives.
Y
Y JIC www.jic.gov.jo N N Discretional
Based on the decision of the
JIC Technical Committee on
Incentives.
Y
Y JIC www.jic.gov.jo N N Discretional
Based on the decision of the
JIC Technical Committee on
Incentives.
Y
Y JIC www.jic.gov.jo N N Discretional
Based on the decision of the
JIC Technical Committee on
Incentives.
Y
Eligibility Criteria (description)
Eligibility Criteria
Available
Publically (Y/N)
Eligibility Criteria
Available in
English (Y/N)
Eligibility
Criteria
Available
Online (Y/N)
Eligibility
Criteria
(web link)
Awarding
Authority (Name)
Application Format
(online/paper)
Average
Length of
Awarding
Process (days)
Investments in Development Areas except
for: Except for: banks, telecommunications
companies that have individual licenses,
financial brokerage companies, and
financial companies including the
companies that practice exchange, financing
and financial leasing business, and
consultation & financial and tax audit
companies, transport companies (air
transport, sea transport, railways, and road
freight transport), insurance and
reinsurance companies, basic mining and
extraction industries, generation and
distribution of elasticity, and transport
and/or distribution and/or extraction of
water, gas, and oil derivatives using the
pipelines.
Y N N
JIC and Income and
Sales Tax
Department
Online
E. INCENTIVE AWARDING F. INCENTIVE ADMINISTRATION
The industrial sector in the development
zonesY N N
JIC and Income and
Sales Tax
Department
Online
Exports of goods for economic activities
inside the Development ZonesY N N
JIC and Income and
Sales Tax
Department
Online
Goods and services purchased or imported
by the Registered Establishment for the
purpose of its economic activity inside the
Development Area.
Y N N
JIC and Income and
Sales Tax
Department
Online
GST is collected for a rate of 7% of the
services sales value after selling them for
consumption inside the development zones
Y N N
JIC and Income and
Sales Tax
Department
Online
Goods offered by registered investors
except the sales of goods subject to the
special sales tax including vehicles,
tobacco, alcohol and beer are subject to the
GST and custom duties collected in Jordan
when sold for consumption in the
Development Area. The goods consumed in
the development areas are subject to the
GST and customs duties unless consumed
for the purpose of the practice of the
economic activity of the Registered
Establishment.
Y N N JIC and Customs
AuthorityPaper
The contribution of the project owner
should not be less than 10% of the project,
provided the remaining funding is made
available. The Jordanian labor should not
be less than 60%. The project owner should
highlight the economic impact of the
project through the added value it
represents in terms of providing new work
opportunities and migrant workers
substitution, and cross-cutting with
different sectors and providing export
opportunities
Y Y Ywww.jedco.g
ov.joJEDCO Paper 3-9 months
Anybody of Jordanian nationality that
mature, adult (above 18), has an idea of an
achievable project economically feasibile.
Enrolment in a training course entitled
"establish your own business".
Implementation of the project in any
governorate except for the Capital and
Zarka. The project should be productive or
service oriented.
Y N Y
www.jedco.g
ov.jo and
www.bic.jo
Jordan Innovation
Centers Network
(JICN)/Business
Incubators
Paper
The technical
committee for
incentives
checks the
compliance with
the eligibility
criteria and
decides if the
company can
benefit from the
program
1) Renewable energy sources and energy
conservation systems and equipment
included in Table 1 of Bylaw No 13 of
2015, and 2) for the inputs from the
regulation no 13 for the year 2015
"Exemption provisions and conditions for
renewable energy sources and energy
conservation systems exempting renewable
energy sources systems and equipment and
energy conservation systems and equipment
from customs duties and subjecting them to
the general sales tax at a rate of zero
Y N Ywww.me.mr.
gov.jo
Committee on
exemption from
customs duties and
subjecting to the
general sales tax at a
rate of zero
Paper
Within 30 days
of submission of
the complete
application
according to
Article 5 of the
regulation
1) Renewable energy sources and energy
conservation systems and equipment
included in Table 1 of Bylaw No 13 of
2015, and 2) Locally produced and
imported products that are considered
production and manufacturing inputs for
renewable energy sources and energy
conservation systems and equipment in
Table 2 of Bylaw No 13 of 2015. From
Bylaw No 13 of 2015 Article 9 A-B: "The
following conditions shall apply for
exempting renewable energy sources
systems and equipment and energy
conservation systems and equipment from
customs duties and subjecting them to the
general sales tax at a rate of zero: 1. They
shall be new and unused.
2. They shall have the highest energy
efficiency classification according to an
attached sticker label issued by the Jordan
Standards and Metrology Organization
(JSMO) or any reference organization that
it accredits.
3. They shall realize savings not less than
20% of the normal consumption rate of
equivalent traditional non-energy saving
systems and equipment according to a
certificate issued by a local or foreign
specialized testing laboratory that is
accredited by the Jordan Standards and
Metrology Organization (JSMO). B. The
Y N Ywww.me.mr.
gov.jo
Committee on
exemption from
customs duties and
subjecting to the
general sales tax at a
rate of zero
Paper
Within 30 days
of submission of
the complete
application
according to
Article 5 of the
regulation
Life Insurance on the of the borrower/
client; Insurance on the project assetsN Y N
JLGC credit
committeePaper
Maximum two
working days
N Y N JLGC credit
committeePaper
Maximum three
working days
N Y N JLGC credit
committeePaper
Maximum three
working days
Life Insurance of the borrower/ client;
Insurance on the project assetsN Y N
JLGC credit
committeePaper
Maximum two
working days
Life Insurance of the borrowed N Y N JLGC credit
committeePaper
Maximum two
working days
Life Insurance of the borrowed N Y N JLGC credit
committeePaper
Maximum two
working days
• In order to sign a policy it should contain
at least two buyers.
• The Maximum credit limit is 4,000,000$,
with exceptional cases.
• Covering Political and commercial risks.
Y Y Y
http://www.jl
gc.com/en/pa
ge/services-
and-programs
PaperMaximum 15
working days
• In order to sign a policy it should contain
at least two buyers.
• The Maximum credit limit is 4,000,000$,
with exceptional cases.
• Covering commercial risk.
Y Y Y
http://www.jl
gc.com/en/pa
ge/services-
and-programs
PaperMaximum 15
working days
Granted to companies registered in ASEZ Y N N ASEZA Paper 7
Granted to companies registered in ASEZ Y N N ASEZA Paper 7
Granted to companies registered in ASEZ Y N N ASEZA Paper 7
Granted to companies registered in ASEZ Y N N ASEZA Paper 7
Granted to companies registered in ASEZ Y N N ASEZA Paper 7
Granted to companies registered in ASEZ Y N N ASEZA Paper 7
Goods exported form the Free Zones to
markets other than the Jordanian and on the
goods imported to it including materials,
equipment, machines, supplies, and
construction materials in connection with
building, construction, preparation and
furnishing of projects established in the
Free Zones including spare parts for
permanent maintenance excluding service
fees.
Y N N JIC and Customs
AuthorityPaper
Profits that come from: exportation of
goods inside the Free Zones; transit trade;
sale or waver of goods inside the Free
Zones; provision and supplying of services
inside the Free Zone.
Y N N
JIC and Income and
Sales Tax
Department
Online
Buildings and constructions established in
the Free Zone by registered investors.Y N N
JIC and Income and
Sales Tax
Department
Online
Buildings and constructions established in
the Free Zone by registered investors.Y N N
JIC and Income and
Sales Tax
Department
Online
Services offered inside the Free Zones by
registered investors.Y N N
JIC and Income and
Sales Tax
Department
Online
Profits that come from: exportation of
goods inside the Free Zones; transit trade;
sale or waver of goods inside the Free
Zones; provision and supplying of services
inside the Free Zone.
Y N N
JIC and Income and
Sales Tax
Department
Online
Production inputs eligible for the incentive
are included in Tables 1/A and 1/B of the
Incentives Regulation.
Y N N JIC Paper
Production requirements and fixed assets
for industrial and crafts activities included
in Table 1/C of the Incentives Regulation
Y N N JIC Paper
Production requirements and fixed assets
for industrial and crafts activities included
in Table 1/D of the Incentives Regulation
Y N N JIC Paper
Goods needed to practice the activities
included in Table 3 of the Incentives
Regulation
Y N N JIC Paper
Production inputs and fixed assets of the
manufacturing activities and crafts activities
stated in Tables 1/B, 1/C, and 1/D of the
Incentives Regulation provided it is
registered in GST
Y N N
JIC and Income and
Sales Tax
Department
Online
Sectors included in Table 2 of the
Incentives RegulationY N N
JIC and Income and
Sales Tax
Department
Online
Services and activities included in Table 3
of the Incentives RegulationY N N
JIC and Income and
Sales Tax
Department
Online
Investments in regions from Investment
Law, Art. 5., Category A of the income tax
reduction regulation in the least developed
regions, based on the categorization of the
region (a,b,c,d)
Y N N
JIC and Income and
Sales Tax
Department
Online
Goods needed to practice the activities
included in Table 3 of the Incentives
Regulation
Y N N JIC Paper
Income and Sales
Tax Department
Income and Sales
Tax Department
Income and Sales
Tax Department
Activities and services of the ICT sector
stated in Table 1 of the decision of JIC no
1/1/2016 dated 25/1/2016
Y N N JIC Online
Activities and services of the ICT sector
stated in Table 1 of the decision of JIC no
1/1/2016 dated 25/1/2016
Y N N JIC Online
Activities and services of the ICT sector
stated in Table 1 of the decision of JIC no
1/1/2016 dated 25/1/2016
Y N N JIC Online
Activities and services of the ICT sector
stated in Table 1 of the decision of JIC no
1/1/2016 dated 25/1/2016
Y N N JIC Online
Activities and services of the ICT sector
stated in Table 1 of the decision of JIC no
1/1/2016 dated 25/1/2016
Y N N JIC Online
Average Length of Awarding
Process (additional details)
Monitoring
Mechanism
(Y/N)
Monitoring
Authority (Name)
Monitoring (additional
details)
Implementing
Authority (Name)
Appeal
Procedure
(Y/N)
Appeal Procedure (description)
Immediately after registration at
JIC and obtaining a tax numberY
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
F. INCENTIVE ADMINISTRATION
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
Immediately after registration at
JIC and obtaining a tax numberY
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
Immediately after registration at
JIC and obtaining the tax numberY
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
Immediately after registration at
JIC and obtaining a tax numberY
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
1) The investor files the signed
hard-copy application at JIC in 1
day through the Customs
Authority representative at JIC.
2) The investor applies the
customs exemption by showing
the signed authorization at the
port.
YJIC; Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
Authority
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
Depends on the readiness of the
project in terms of obtaining the
approvals and licenses and the
availability of experiences to
commence the project works in
the event of obtaining the
approvals and licenses
Y JEDCO
Periodical reports are
submitted to the Royal Court
and the Presidency of the
Fund about the performance
of the Fund
JEDCO
1) Companies submit the paper-
format application by email or in-
person. 2) A Technical
Committee reviews the
application and decides on the
awarding.
Jordan Innovation
Centers Network
(JICN)
Y
The applicant can request information
about the assessment process and its
results and re-apply again
According to Article 5 B of the
regulationY
General Customs
Department, GST
Department
Ministry of Energy
and Mineral
Wealth in
cooperation and
coordination with
the concerned
entities
Y
Article 5 of the Regulation: The
Minister's decision shall be subject to
appeal to the Administrative Court
within 30 days of its notification
According to Article 5 B of the
regulationY
General Customs
Department, GST
Department
Ministry of Energy
and Mineral
Wealth in
cooperation and
coordination with
the concerned
entities
Y
Article 5 of the Regulation: The
Minister's decision shall be subject to
appeal to the Administrative Court
within 30 days of its notification
Risk Management
committee audit
any loan guarantee
application/cases
JLGC Risk
Management
committee and
Internal audit
committee
N
Decision reconsideration depends on
the additional information sent from
the bank.
Y
* risk management
consultants:
guaranteed amount
50 thousand Dinar
or higher….
*internal auditor:
randomly selected
loan applications
JLGC credit
committee Y By email with further clarification
Y
*risk management
consultants:
guaranteed amount
of 50 thousand JD
or above
*internal auditor:
randomly selected
loan application
JLGC credit
committee Y By email with further clarification
Y
Risk Management
committee audit
any loan guarantee
application/cases
JLGC Risk
Management
committee and
Internal audit
committee
y
Decision reconsideration depends on
the additional information sent from
the bank.
Y
Risk Management
committee audit
any loan guarantee
application/cases
JLGC Risk
Management
committee and
Internal audit
committee
y
Decision reconsideration depends on
the additional information sent from
the bank.
Y
Risk Management
committee audit
any loan guarantee
application/cases
JLGC Risk
Management
committee and
Internal audit
committee
y
Decision reconsideration depends on
the additional information sent from
the bank.
Y
The internal
auditor takes
samples at the end
of each month.
JLGC credit
committee Y
In case of credit limit rejection, we can
reconsider our decision if the potential
policy holder provide us with
additional financial information about
the buyer.
Y
The internal
auditor takes
samples at the end
of each month.
JLGC credit
committee Y
In case of credit limit rejection, we can
reconsider our decision if the potential
policy holder provide us with
additional financial information about
the buyer.
Upon granting the registration
certificates and final approvalsY ASEZA ASEZA
Upon granting the registration
certificates and final approvalsY ASEZA ASEZA
Upon granting the registration
certificates and final approvalsY ASEZA ASEZA
Upon granting the registration
certificates and final approvalsY ASEZA ASEZA
Upon granting the registration
certificates and final approvalsY ASEZA ASEZA
Upon granting the registration
certificates and final approvalsY ASEZA ASEZA
1) The investor files the signed
hard-copy application at JIC in 1
day through the Customs
Authority representative at JIC.
2) The investor applies the
customs exemption by showing
the signed authorization at the
port.
YJIC and Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
AuthorityY
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulation no. 32 for the year
2015 to examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
Direct implementation takes
place once the needed documents
are presented (exemption letter,
manufacturing formula).
YJIC and Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
AuthorityY
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulations no. 32 to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. This is
addition to the Investor's right to resort
to the administrative judiciary to object
to the rejection decision (Source:
Investment Law, Art 18 D-F)
Direct implementation takes
place once the needed documents
are presented (exemption letter,
manufacturing formula).
YJIC and Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
AuthorityY
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulations no 32 for the
year 2015 to examine the objections.
The Governmental Committee shall
issue a decision within 30 days of
referral of the objections. The decision
of the Committee may be appealable
before the Supreme Court of Justice.
(Source: Investment Law, Art 18 D-F)
1) The investor can file the
signed hard-copy application at
JIC in 1 day through the Customs
Authority representative at the
JIC or by email. 2) The Technical
Committee on Incentives checks
the compliance with the
eligibility criteria and decide the
volumes of the fixed assets and
activities to apply the exemption
on. 3) The investor receives the
exemption letter and applies the
incentive showing the custom
exemption authorization at the
port.
YJIC and Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
AuthorityY
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulation no. 32 for the year
2015 to examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
1) The investor can file the
signed hard-copy application at
JIC in 1 day through the Customs
Authority representative at the
JIC or by email. 2) The Technical
Committee on Incentives checks
the compliance with the
eligibility criteria and decide the
volumes of the fixed assets and
activities to apply the exemption
on. 3) The investor receives
notification and applies the
incentive showing the custom
exemption authorization at the
port.
YJIC and Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
AuthorityY
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulation no. 32 for the year
2015 , to examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
Regarding the articles stated in
table D: 1) The investor fills in
an electronic form on the web-
portal of the Income and Sales
Tax Department and obtains a
receipt of the incentive awarding
without further approvals. 2) The
investor is refunded the tax
amount from the Income & Sales
Tax Department within 30 days.
Y
JIC; Income and
Sales Tax
Authority and
Customs
Department
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department and
Customs
Department
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
1) The investor can file the
signed hard-copy application at
JIC in 1 day through the Customs
Authority representative at the
JIC or by email. 2) The Technical
Committee on Incentives checks
the compliance with the
eligibility criteria and decide the
volumes of the fixed assets and
activities to apply the exemption
on. 3) The investor receives
notification and applies the
incentive showing the custom
exemption authorization at the
port.
YJIC and Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
AuthorityY
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulation no. 32 for the year
2015 , to examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
Income and Sales
Tax Department
Income and Sales
Tax Department
Income and Sales
Tax Department
Y
JIC and the
Customs
Department
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and the
Customs
Department
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulation No. 32 for the
Y
JIC and the
Income Tax and
Sales Tax
Department
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and the
Income Tax and
Sales Tax
Department
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulation No. 32 for the
year 2015 to examine the objections.
The Governmental Committee shall
Y
JIC and the
Income Tax and
Sales Tax
Department
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and the
Income Tax and
Sales Tax
Department
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Y
JIC and the
Income Tax and
Sales Tax
Department
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and the
Income Tax and
Sales Tax
Department
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulation No. 32 for the
Y
JIC and the
Income Tax and
Sales Tax
Department
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and the
Income Tax and
Sales Tax
Department
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulation No. 32 for the
year 2015 to examine the objections.
The Governmental Committee shall
issue a decision within 30 days of
Budgeted Amount for
Calendar Year X
(local currency)
Awarded amount in
Calendar Year X
(local currency)
Awarded Firms in
Calendar Year X
(number)
Name of Awarded
Firms in Calendar
Year X Available
(Yes - internally;
Yes - externally;
No)
Yes-internally
F. INCENTIVE ADMINISTRATION
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
55 million JOD until the
end of 2016 and
indicative 20 million till
the end of 2018
59 million JOD
Approval to finance 93
projects and to sign
agreements for 57 projects
Yes-internally
112 have benefited
between 2010 and 2015Yes-internally
Yes-internally
Yes-internally
# of loan=475
The face
value=16119629 JD
# of loan=475
The face
value=16119629 JD
707 Yes-internally
2015: 17,818,308 JD 2015:13,259,909 JD 71 Yes-internally
2015:6,091,520 JD 2015: 4,213,913 JD 3 Yes-internally
Included in the SME
(above)
Included in the SME
(above)
Included in the SME
(above)Yes-internally
# of loan=32
The face value=2017222
JD
# of loan=32
The face
value=2017222 JD
62 Yes-internally
0 0 0 Yes-internally
50,000,000 JDs 45,275,209.237 JDs 729 Yes-internally
10,000,000 JDs 5,878,942.182 JDs 291 Yes-internally
3788 Yes-internally
3788 Yes-internally
3788 Yes-internally
3788 Yes-internally
3788 Yes-internally
3788 Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
# ID Incentive NameBrief Description
(additional details, etc.)
Legal
Reference
(Y/N)
Legal
Reference
Typology
(Primary;
Secondary;
Other)
1 JIC_DZ1
Reduced Corporate Income
Tax (CIT) to 5% in
Development Zones for
economic activities
undertaken in the zones
Reduced Corporate Income
Tax (CIT) to 5% in
Development Zones for
economic activities
undertaken in the zones
YPrimary;
secondary
2 JIC_DZ2
Reduced Corporate Income
Tax (CIT) to 5% in
Development zones for
income generated from all
manufacturing activities
Corporate Income Tax (CIT)
reduced to 5% for the
income of the Registered
Establishment for the
economic activities in the
industrial sector inside the
Development Zones.
YPrimary;
secondary
Inventory of Investment Incentives Under the Jordan Investment Commission (JIC)
A. GENERAL INFO B. LEGAL REFERENCE
3 JIC_DZ3
Corporate Income Tax (CIT)
exemptions for the profits
from exports for companies
operating inside the
Development Zones
Corporate Income Tax (CIT)
exemptions for the profits
from exports for companies
operating inside the
Development Zones
YPrimary;
secondary
4 JIC_DZ4
General Sales Tax (GST)
exemption for goods and
services used for business
purposes in Development
Zones
General Sales Tax (GST)
exemption for the goods and
services purchased or
imported by the Registered
Establishment for the
purpose of its economic
activity inside the
Development Area.
YPrimary;
secondary
5 JIC_DZ5
Reduced General Sales Tax
(GST) on specific services
offered inside the
Development Zone
The goods and services
originated in the
Development Area sold to
the rest of Jordan are subject
to 7% General Sales Tax
(GST)
YPrimary;
secondary
6 JIC_DZ6
Customs duty exemption
(except on certain goods) for
goods sold inside the
Development Zones
Exemption of customs duties
for the materials, equipment,
machineries and construction
materials used or
constructing, establishing,
equipping and furnishing all
types of projects executed by
these establishments in the
development zone including
the necessary spare parts for
their continuous
maintenance, and the
imported goods for the
development zone to practice
economic activities or the
exported goods outside the
Kingdom
YPrimary;
secondary
7 JIC_FZ1Exemptions from customs
duties in Free Zones
Full exemption from custom
duties on the goods exported
form the Free Zones to
markets other than the
Jordanian and on the goods
imported to it including
materials, equipment,
machines, supplies, and
construction materials in
connection with building,
construction, preparation and
furnishing of projects
established in the Free Zones
including spare parts for
permanent maintenance
excluding service fees.
YPrimary;
secondary
8 JIC_FZ2
Corporate Income Tax (CIT)
exemption on profits in Free
Zones from certain activities
Exemption from CIT on the
profits that come from:
exportation of goods inside
the Free Zones; transit trade;
sale or waver of goods inside
the Free Zones; provision
and supplying of services
inside the Free Zone (instead
of the standard rate of 20%)
YPrimary;
secondary
9 JIC_FZ3Exemptions from land taxes
in Free Zones
Full exemption of buildings
and constructions established
in the Free Zone from land
taxes.
YPrimary;
secondary
10 JIC_FZ4Exemptions from building
taxes in Free Zones
Full exemption of buildings
and constructions established
in the Free Zone from
building taxes.
YPrimary;
secondary
11 JIC_FZ5
Exemption from General
Sales Tax (GST) for services
offered in the Free Zones
Exemption from General
Sales Tax (GST) on services
offered inside the Free Zones
YPrimary;
secondary
12 JIC_FZ6
Exemption from General
Sales Tax (GST) on goods
consumed in the Free Zones
for business purposes
Exemption from General
Sales Tax (GST) on goods
consumed in the Free Zone
for business purposes
YPrimary;
secondary
13 JIC1
Customs duty exemption on
production inputs for the
industrial and handicraft
sectors
Customs duty exemptions on
production inputs for the
industrial and handicraft
sectors for the activities
listed under Tables 1/A and
1/B of the Incentives
Regulation
YPrimary;
secondary
14 JIC2
Customs duty exemption on
production requirements and
fixed assets for industrial or
crafts activities outside the
Free Zones and the
Development Zones
Customs duty exemptions for
the industrial and crafts
activities listed under Table
no. 1/C of the Incentives
Regulation
YPrimary;
secondary
15 JIC3
Customs duty exemption on
production requirements and
the dual-use fixed assets
necessary for practice of
industrial or handicraft
activities outside the Free
Zones and the Development
Zones
Customs duty exemptions on
fixed assets for industrial and
handicraft activities listed in
Table 1/D of the Incentives
Regulation.
YPrimary;
secondary
16 JIC4
Customs duty exemption on
the goods required for
certain sectors outside the
Free Zones and the
Development Zones
Customs duty exemptions on
the goods required for the
sectors in Table 3
YPrimary;
secondary
17 JIC5
General Sales Tax (GST)
exemption on production
inputs for manufacturing and
vocational activities outside
the Free Zones and
Development Zones
General Sales Tax (GST)
exemption on production
inputs for manufacturing and
vocational activities listed in
Tables 1/B, 1/C, and 1/D of
the incentives regulation.
YPrimary;
secondary
18 JIC6
General Sales Tax (GST)
exemption on services
necessary for manufacturing
and vocational activities
outside the Free Zones and
Development Zones
General Sales Tax (GST)
exemption on services for
manufacturing and
vocational activities listed in
Table 2 of the Incentives
Regulation
YPrimary;
secondary
19 JIC7
General Sales Tax (GST)
exemption on the goods
required for certain
economic activities outside
the Free Zones and
Development Zones
General Sales Tax (GST)
exemption on the services
necessary for manufacturing
and the said vocational
activities stated in the
incentives regulations as per
Table 3 of the Incentives
Regulation
YPrimary;
secondary
20 JIC8
Corporate Income Tax (CIT)
reduction for 10 years for
economic activities in the
least developed regions
Corporate Income Tax (CIT)
reduction of 50% for 10
years for economic activities
established in lest developed
regions (instead of the
standard rate of 20% and
14% for industry outside the
Zones)
YPrimary;
secondary
21 JIC9
Customs duty exemption on
the goods required for
certain sectors outside the
Free Zones and the
Development Zones
Customs duty exemptions on
the goods required for the
sectors in Table 3 of the
Incentives Regulation
YPrimary;
secondary
22 JIC_ICT1
Exemption from Customs
Duties for the import of
goods by firms in the ICT
sector
Exemption from Customs
Duties for the import of
goods stated in Table 2 of
the Decision of JIC
Investment Council no.
1/1/2016 dated 25/1/2016 by
firms in the ICT sector
YPrimary;
secondary
23 JIC_ICT2
Exemption from General
Sales Tax (GST) for
imported or locally
purchased goods by firms in
the ICT sector
Exemption from General
Sales Tax (GST) for
imported or locally
purchased goods by firms in
the ICT sector, for the goods
stated in Table 2 of the
Decision of JIC no. 1/1/2016
dated 25/1/2016
YPrimary;
secondary
24 JIC_ICT3
Exemption from General
Sales Tax (GST) for services
offered by firms in the ICT
sector
Exemption from General
Sales Tax (GST) for services
offered by firms in the ICT
sector. Exemption of the
services stated in Table 3 of
the decision of JIC no.
1/1/2016 dated 25/1/2016
YPrimary;
secondary
25 JIC_ICT4
Corporate Income Tax (CIT)
reduction to 5% for firms in
the ICT sector
Corporate Income Tax (CIT)
reduction to 5% for firms in
the ICT sector (instead of the
standard rate of 20%)
YPrimary;
secondary
26 JIC_ICT5
Zero-rate General Sales Tax
(GST) for services provided
by firms in the ICT sector
Zero-rate General Sales Tax
(GST) for services provided
by firms in the ICT sector,
listed in Table 3 attached to
the decision of JIC no.
1/1/2016 dated 25/1/2016
YPrimary;
secondary
27
28
29
30
31
32
33
34
35
36
Legal Reference NameLegal Reference (Law section/
Article)
Category (Tax
/Customs/Finan
cial)
Applicable
Tax/Duty
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Income
Tax Law 34/2014
Investment Law, Art. 11.A Tax CIT
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Income
Tax Law 34/2014
Investment Law, Art. 11.B Tax CIT
B. LEGAL REFERENCE C. INCENTIVE DESIGN
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Income
Tax Law 34/2014
Investment Law, Art.11D Tax CIT
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law, Art. 12 Tax GST
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law Art. 12.E Tax GST
Investment Law 30/2014 Investment Law Art. 12. & 13 Customs Customs duty
Investment Law 30/ 2014;
Incentives Regulation
33/2015
Investment Law Art 14.C Customs Customs duty
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Income
Tax Law 34/2014
Investment Law Art 14.A; Income
Tax Law: Art. 78.BTax CIT
Investment Law 30/ 2014;
Incentives Regulation
33/2015
Investment Law Art 14.D Tax Land Tax
Investment Law 30/ 2014;
Incentives Regulation
33/2015
Investment Law Art 14.D Tax Building Tax
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Sales
Tax Law 29/2009
Investment Law Art. 12.D; Sales
tax Law: Art. 22 Tax GST
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Sales
Tax Law 29/2009
Investment Law Art. 12.D; Sales
Tax Law: Art. 22 Tax GST
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law: Art. 4 Para. B;
Incentives Regulation: Tables 1/A
and 1/B
Customs Customs duty
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law, Art. 4 Para. B;
Incentives Regulation: Table 1/CCustoms Customs duty
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law, Art. 4 Para. B;
Incentives Regulation: Table 1/DCustoms Customs duty
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law, Art. 4 Para. B;
Incentives Regulation: Table 3Customs Customs duty
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law: Art. 4 Para. B;
Incentives Regulation: Tables 1/B,
1/C and 1/D
Tax GST
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law, Art. 4 Para. B;
Incentives Regulation: Table 2Tax GST
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law, Art. 4 Para. B;
Incentives Regulation: Table 3Tax GST
Investment Law 30/2014;
Income Tax Reduction
Regulation in the least
developed regions 44/2016
Investment Law, Art. 5.A and B;
Article 5A of the income tax
reduction regulation in the least
developed regions
Tax CIT
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law, Art. 4 Para. B;
Incentives Regulation: Table 3Customs Customs duty
Investment Law 30/2014;
Decision of JIC Investment
Council no. 1/1/2016 dated
25/1/2016
Investment Law/article 8A,
Decision of JIC Investment
Council no. 1/1/2016 dated
25/1/2016: Tables 1-2
Customs Customs duty
Investment Law 30/2014;
Decision of JIC Investment
Council no. 1/1/2016 dated
25/1/2016
Investment Law/article 8A,
Decision of JIC no 1/1/2016 dated
25/1/2016: Tables 1-2
Tax GST
Investment Law 30/2014;
Decision of JIC Investment
Council no. 1/1/2016 dated
25/1/2016
Investment Law/article 8A,
Decision of JIC no 1/1/2016 dated
25/1/2016: Tables 1 and 3
Tax GST
Investment Law 30/2014;
Decision of JIC Investment
Council no. 1/1/2016 dated
25/1/2016
Investment Law/article 8A,
Decision of JIC no 1/1/2016 dated
25/1/2016: Tables 1-2
Tax CIT
Investment Law 30/2014;
Decision of JIC Investment
Council no. 1/1/2016 dated
25/1/2016
Investment Law/article 8A,
Decision of JIC no 1/1/2016 dated
25/1/2016: Tables 1 and 3
Tax GST
Modality of Incentive
Economy
Wide/Sector-
Specific
SectorNational /
Subnational
Available for
Foreign Investors
(Y/N)
Reduced Tax Rate Sector-specific
Any industrial,
agricultural, touristic,
commercial, crafts, or
service activity registered
in the development zone
in addition to IT. The
specific sector depends
on the designation of the
specific Development
Zone. 1) Maan: Light,
Medium and Heavy
Industries; Ceramics;
Plastics; Electrical
Appliances; Renewable
Energy. 2) Jabal Ajloun
and the Dead Sea:
Tourism, Hospitality and
Eco-Tourism. 3) King
Subnational Y
Reduced Tax Rate Sector-specific
Any industrial,
agricultural, touristic,
commercial, crafts, or
service activity registered
in the development zone
in addition to IT. The
specific sector depends
on the designation of the
specific Development
Zone. 1) Maan: Light,
Medium and Heavy
Industries; Ceramics;
Plastics; Electrical
Appliances; Renewable
Energy. 2) Jabal Ajloun
and the Dead Sea:
Tourism, Hospitality and
Eco-Tourism. 3) King
Subnational Y
C. INCENTIVE DESIGN
Tax exemption Sector-specific
All sectors registered in
the Development Zones,
including he following
sectors: industry,
agriculture, tourism,
media, crafts, and
services including IT
Subnational Y
Tax exemption Sector-specific
Any industrial,
agricultural, touristic,
commercial, crafts, or
service activity registered
in the development zone
in addition to IT. The
specific sector depends
on the designation of the
specific Development
Zone. 1) Maan: Light,
Medium and Heavy
Industries; Ceramics;
Plastics; Electrical
Appliances; Renewable
Energy. 2) Jabal Ajloun
and the Dead Sea:
Tourism, Hospitality and
Eco-Tourism. 3) King
Hussein Business Park:
Technology and
Business. 4) Mafraq:
Light and Medium
Manufacturing;
Logistics. 5) Irbid: IT,
BPO and Healthcare.
Subnational Y
Reduced Tax Rate Sector-specific
Any industrial,
agricultural, touristic,
commercial, crafts, or
service activity registered
in the development zone
in addition to IT. The
specific sector depends
on the designation of the
specific Development
Zone. 1) Maan: Light,
Medium and Heavy
Industries; Ceramics;
Plastics; Electrical
Appliances; Renewable
Energy. 2) Jabal Ajloun
and the Dead Sea:
Tourism, Hospitality and
Eco-Tourism. 3) King
Hussein Business Park:
Technology and
Business. 4) Mafraq:
Light and Medium
Manufacturing;
Logistics. 5) Irbid: IT,
BPO and Healthcare.
Subnational Y
Customs duty exemption Sector-specific
Any industrial,
agricultural, touristic,
commercial, crafts, or
service activity registered
in the development zone
in addition to IT. The
specific sector depends
on the designation of the
specific Development
Zone. 1) Maan: Light,
Medium and Heavy
Industries; Ceramics;
Plastics; Electrical
Appliances; Renewable
Energy. 2) Jabal Ajloun
and the Dead Sea:
Tourism, Hospitality and
Eco-Tourism. 3) King
Hussein Business Park:
Technology and
Business. 4) Mafraq:
Light and Medium
Manufacturing;
Logistics. 5) Irbid: IT,
BPO and Healthcare.
Subnational Y
Customs duty exemption Sector-specific
Depends on the sector
designated for the
specific Free Zone.
Subnational Y
Tax exemption Sector-specific
Depends on the sector
designated for the
specific Free Zone.
Subnational Y
Tax exemption Sector-specific
Depends on the sector
designated for the
specific Free Zone.
Subnational Y
Tax exemption Sector-specific
Depends on the sector
designated for the
specific Free Zone.
Subnational Y
Tax exemption Sector-specificFor services offered in
the Free Zones.Subnational Y
Tax exemption Sector-specific
For goods consumed
inside the Free Zones for
business purposes
Subnational Y
Customs duty exemption Sector-specific Industry and Handicraft National Y
Customs duty exemption Sector-specific Industry and Handicraft National Y
Customs duty exemption Sector-specific Industry and Handicraft National Y
Customs duty exemption Sector-specific
Agriculture and
livestock; hospitals and
comprehensive medical
centers; hotels and tourist
facilities; entertainment
and tourist recreation
centers;; communication
centers; scientific
research centers and
scientific labs; artistic
media production;
conference and
exhibition centers;
transport and/or
distribution and/or
extraction water, gas and
oil derivatives using
pipelines; air transport,
sea transport, and
railways.
National Y
Tax exemption Sector-specific
All sectors except for:
banks,
telecommunications
companies that have
individual licenses,
financial brokerage
companies, and financial
companies including the
companies that practice
exchange, financing and
financial leasing
business, and
consultation & financial
and tax audit companies,
transport companies (air
transport, sea transport,
railways, and road freight
transport), insurance and
reinsurance companies,
basic mining and
extraction industries,
generation and
distribution of elasticity,
and transport and/or
distribution and/or
extraction of water, gas,
and oil derivatives using
the pipelines.
National Y
Tax exemption Sector-specific
All sectors except for:
banks,
telecommunications
companies that have
individual licenses,
financial brokerage
companies, and financial
companies including the
companies that practice
exchange, financing and
financial leasing
business, and
consultation & financial
and tax audit companies,
transport companies (air
transport, sea transport,
railways, and road freight
transport), insurance and
reinsurance companies,
basic mining and
extraction industries,
generation and
distribution of elasticity,
and transport and/or
distribution and/or
extraction of water, gas,
and oil derivatives using
the pipelines.
National Y
Tax exemption Sector-specific
Agriculture, cattle,
hospitals and
comprehensive medical
centers, hotels, and
tourist utilities,
communications centers,
scientific research
centers, labs, media
production, conferences
and exhibitions centers,
transport companies (air
transport, sea transport,
railways, and road freight
transport), basic mining
and extraction industries,
distribution , and
transport and/or
distribution and/or
extraction of water, gas,
and oil derivatives using
the pipelines.
National Y
Reduced Tax Rate Economywide Subnational Y
Customs duty exemption Sector-specific
Agriculture and
livestock; hospitals and
comprehensive medical
centers; hotels and tourist
facilities; entertainment
and tourist recreation
centers;; communication
centers; scientific
research centers and
scientific labs; artistic
media production;
conference and
exhibition centers;
transport and/or
distribution and/or
extraction water, gas and
oil derivatives using
pipelines; air transport,
sea transport, and
railways.
National Y
Customs duty exemption Sector-specific ICT National Y
Tax exemption Sector-specific ICT National Y
Tax exemption Sector-specific ICT National Y
Reduced Tax Rate Sector-specific ICT National Y
Zero-rate tax Sector-specific ICT national Y
Free Zone-specific/Development
Zone-Specific/ASEZ-
Specific/Outside Zones/Inside
and Outside the Zones
Info on the Incentive
Available Online (Y/N)Website (Name)
Website (Web
link)
Incentive
Information
Available in
English (Y/N)
Development Zone-specific Y JIC www.jic.gov.jo N
Development Zone-specific Y JIC www.jic.gov.jo N
C. INCENTIVE DESIGN D. INFO on TRANSPARENCY
Development Zone-specific Y JIC www.jic.gov.jo N
Development Zone-specific Y JIC www.jic.gov.jo N
Development Zone-specific Y JIC www.jic.gov.jo N
Development Zone-specific Y JIC www.jic.gov.jo N
Free Zone-specific Y JIC www.jic.gov.jo Y
Free Zone-specific Y JIC www.jic.gov.jo Y
Free Zone-specific Y JIC www.jic.gov.jo Y
Free Zone-specific Y JIC www.jic.gov.jo Y
Free Zone-specific Y JIC www.jic.gov.jo Y
Free Zone-specific Y JIC www.jic.gov.jo Y
Outside the Zones Y JIC www.jic.gov.jo Y
Outside the Zones Y JIC www.jic.gov.jo Y
Outside the Zones Y JIC www.jic.gov.jo Y
Outside the Zones N JIC www.jic.gov.jo Y
Outside the Zones Y JIC www.jic.gov.jo Y
Outside the Zones Y JIC www.jic.gov.jo N
Outside the Zones Y JIC www.jic.gov.jo N
Outside the Zones Y JIC www.jic.gov.jo N
Outside the Zones N JIC www.jic.gov.jo Y
Inside and Outside the Zones Y JIC www.jic.gov.jo N
Inside and Outside the Zones Y JIC www.jic.gov.jo N
Inside and Outside the Zones Y JIC www.jic.gov.jo N
Inside and Outside the Zones Y JIC www.jic.gov.jo N
Inside and Outside the Zones Y JIC www.jic.gov.jo N
Legal Base
Available in
English (Y/N)
Discretion (automatic;
decision based on public
and objectively verifiable
criteria; discretional)
Discretion (additional
details)
Eligibility Criteria
Specified (Y/N)
N Automatic
Automatic - The investor
applies the incentive
automatically upon satisfying
the specified eligibility criteria
without further approvals.
However, the investor is still
required to obtain from the
customs representative at the
JIC a hard copy exemption
letter signed. The document is
then showed to the customs
authority at the port in order to
apply the exemption.
Y
N Automatic
Automatic - The investor
applies the incentive
automatically upon satisfying
the specified eligibility criteria
without further approvals.
However, the investor is still
required to obtain from the
customs representative at the
JIC a hard copy exemption
letter signed. The document is
then showed to the customs
authority at the port in order to
apply the exemption.
Y
D. INFO on TRANSPARENCY E. INCENTIVE AWARDING
N Automatic
The JIC Technical Committee
on Incentives checks the
compliance of the investor
with the eligibility criteria and
decides the volumes of the
production requirements and
fixed assets and activities to
apply the exemption on.
Y
N Automatic
The JIC Technical Committee
on Incentives checks the
compliance of the investor
with the eligibility criteria and
decides the volumes of the
services and activities to apply
the exemption on.
Y
N Automatic
Automatic with the exception
of the Articles stated in Table
D as they need a committee
Y
N Automatic
Automatic - The investor fills
in an electronic form on the
web-portal of the Income and
Sales Tax Department and
obtains a receipt of the
incentive awarding without
further approvals. The
investor is refunded the tax
amount from the Income &
Sales Tax Department within
30 days
Y
N Automatic
Automatic - The investor fills
in an electronic form on the
web-portal of the Income and
Sales Tax Department and
obtains a receipt of the
incentive awarding without
further approvals. The
investor is refunded the tax
amount from the Income &
Sales Tax Department within
30 days
Y
N Automatic
The JIC Technical Committee
on Incentives shall look into
any application for the
reduction of the income tax
payable for the activity and
shall issue its decision within
a period not exceeding 30
working days as of the
submission of the application
Y
N Automatic
The JIC Technical Committee
on Incentives checks the
compliance of the investor
with the eligibility criteria and
decides the volumes of the
services and activities to apply
the exemption on.
Y
N Automatic
Based on the decision of the
Technical Committee on
Incentives.
Y
N Automatic
Based on the decision of the
JIC Technical Committee on
Incentives.
Y
N Automatic
Based on the decision of the
JIC Technical Committee on
Incentives.
Y
N Automatic
Based on the decision of the
JIC Technical Committee on
Incentives.
Y
N Automatic
Based on the decision of the
JIC Technical Committee on
Incentives.
Y
N
Decision based on public
and objectively verifiable
criteria
The Technical Committee on
Incentives checks the
compliance of the investor
with the eligibility criteria and
decides the volumes of the
production requirements and
fixed assets and activities to
apply the exemption on.
Y
N
Decision based on public
and objectively verifiable
criteria
The Technical Committee on
Incentives checks the
compliance of the investor
with the eligibility criteria and
decides the volumes of the
services and activities to apply
the exemption on.
Y
N
Decision based on public
and objectively verifiable
criteria
Automatic with the exception
of the Articles stated in Table
D as they need a committee
Y
N Automatic
The investor fills in an
electronic form on the web-
portal of the Income and Sales
Tax Department and obtains a
receipt of the incentive
awarding without further
approvals. The investor is
refunded the tax amount from
the Income & Sales Tax
Department within 30 days
Y
N Automatic
1) The investor fills in an
electronic form on the web-
portal of the Income and Sales
Tax Department and obtains a
receipt of the incentive
awarding without further
approvals. 2) The investor is
refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
N
Decision based on public
and objectively verifiable
criteria
The technical committee shall
look into any application for
the reduction of the income
tax payable for the activity
and shall issue its decision
within a period not exceeding
30 working days as of the
submission of the application
Y
N
Decision based on public
and objectively verifiable
criteria
The Technical Committee on
Incentives checks the
compliance of the investor
with the eligibility criteria and
decides the volumes of the
services and activities to apply
the exemption on.
Y
N Discretional
Based on the decision of the
Technical Committee on
Incentives.
Y
N Discretional
Based on the decision of the
Technical Committee on
Incentives.
Y
N Discretional
Based on the decision of the
Technical Committee on
Incentives.
Y
N Discretional
Based on the decision of the
Technical Committee on
Incentives.
Y
N Discretional
Based on the decision of the
Technical Committee on
Incentives.
Y
Eligibility Criteria (description)
Eligibility Criteria
Available
Publically (Y/N)
Eligibility Criteria
Available in
English (Y/N)
Eligibility
Criteria
Available
Online (Y/N)
Eligibility
Criteria
(web link)
Investments in Development Areas except
for: Except for: banks, telecommunications
companies that have individual licenses,
financial brokerage companies, and
financial companies including the
companies that practice exchange, financing
and financial leasing business, and
consultation & financial and tax audit
companies, transport companies (air
transport, sea transport, railways, and road
freight transport), insurance and reinsurance
companies, basic mining and extraction
industries, generation and distribution of
elasticity, and transport and/or distribution
and/or extraction of water, gas, and oil
derivatives using the pipelines.
Y N N
The industrial sector in the development
zonesY N N
E. INCENTIVE AWARDING
Exports of goods for economic activities
inside the Development ZonesY N N
Goods and services purchased or imported
by the Registered Establishment for the
purpose of its economic activity inside the
Development Area.
Y N N
GST is collected for a rate of 7% of the
services sales value after selling them for
consumption inside the development zones
Y N N
Goods offered by registered investors except
the sales of goods subject to the special
sales tax including vehicles, tobacco,
alcohol and beer are subject to the GST and
custom duties collected in Jordan when sold
for consumption in the Development Area.
The goods consumed in the development
areas are subject to the GST and customs
duties unless consumed for the purpose of
the practice of the economic activity of the
Registered Establishment.
Y N N
Goods exported form the Free Zones to
markets other than the Jordanian and on the
goods imported to it including materials,
equipment, machines, supplies, and
construction materials in connection with
building, construction, preparation and
furnishing of projects established in the Free
Zones including spare parts for permanent
maintenance excluding service fees.
Y N N
Profits that come from: exportation of goods
inside the Free Zones; transit trade; sale or
waver of goods inside the Free Zones;
provision and supplying of services inside
the Free Zone.
Y N N
Buildings and constructions established in
the Free Zone by registered investors.Y N N
Buildings and constructions established in
the Free Zone by registered investors.Y N N
Services offered inside the Free Zones by
registered investors.Y N N
Profits that come from: exportation of goods
inside the Free Zones; transit trade; sale or
waver of goods inside the Free Zones;
provision and supplying of services inside
the Free Zone.
Y N N
Production inputs eligible for the incentive
are included in Tables 1/A and 1/B of the
Incentives Regulation.
Y N N
Production requirements and fixed assets for
industrial and crafts activities included in
Table 1/C of the Incentives Regulation
Y N N
Production requirements and fixed assets for
industrial and crafts activities included in
Table 1/D of the Incentives Regulation
Y N N
Goods needed to practice the activities
included in Table 3 of the Incentives
Regulation
Y N N
Production inputs and fixed assets of the
manufacturing activities and crafts activities
stated in Tables 1/B, 1/C, and 1/D of the
Incentives Regulation provided it is
registered in GST
Y N N
Sectors included in Table 2 of the Incentives
RegulationY N N
Services and activities included in Table 3
of the Incentives RegulationY N N
Investments in regions from Investment
Law, Art. 5., Category A of the income tax
reduction regulation in the least developed
regions, based on the categorization of the
region (a,b,c,d)
Y N N
Goods needed to practice the activities
included in Table 3 of the Incentives
Regulation
Y N N
Activities and services of the ICT sector
stated in Table 1 of the decision of JIC no
1/1/2016 dated 25/1/2016
Y N N
Activities and services of the ICT sector
stated in Table 1 of the decision of JIC no
1/1/2016 dated 25/1/2016
Y N N
Activities and services of the ICT sector
stated in Table 1 of the decision of JIC no
1/1/2016 dated 25/1/2016
Y N N
Activities and services of the ICT sector
stated in Table 1 of the decision of JIC no
1/1/2016 dated 25/1/2016
Y N N
Activities and services of the ICT sector
stated in Table 1 of the decision of JIC no
1/1/2016 dated 25/1/2016
Y N N
Awarding
Authority (Name)
Application Format
(online/paper)
Average
Length of
Awarding
Process (days)
Average Length of Awarding
Process (additional details)
Monitoring
Mechanism
(Y/N)
JIC and Income and
Sales Tax
Department
Online Immediately after registration at
JIC and obtaining a tax numberY
JIC and Income and
Sales Tax
Department
Online Y
F. INCENTIVE ADMINISTRATION
JIC and Income and
Sales Tax
Department
Online Immediately after registration at
JIC and obtaining a tax numberY
JIC and Income and
Sales Tax
Department
Online Immediately after registration at
JIC and obtaining the tax numberY
JIC and Income and
Sales Tax
Department
Online Immediately after registration at
JIC and obtaining a tax numberY
JIC and Customs
AuthorityPaper
1) The investor files the signed
hard-copy application at JIC in 1
day through the Customs
Authority representative at JIC. 2)
The investor applies the customs
exemption by showing the signed
authorization at the port.
Y
JIC and Customs
AuthorityPaper
1) The investor files the signed
hard-copy application at JIC in 1
day through the Customs
Authority representative at JIC. 2)
The investor applies the customs
exemption by showing the signed
authorization at the port.
Y
JIC and Income and
Sales Tax
Department
Online
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC and Income and
Sales Tax
Department
Online
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC and Income and
Sales Tax
Department
Online
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC and Income and
Sales Tax
Department
Online
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC and Income and
Sales Tax
Department
Online
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC Paper
Direct implementation takes place
once the needed documents are
presented (exemption letter,
manufacturing formula).
Y
JIC Paper
Direct implementation takes place
once the needed documents are
presented (exemption letter,
manufacturing formula).
Y
JIC Paper
1) The investor can file the signed
hard-copy application at JIC in 1
day through the Customs
Authority representative at the
JIC or by email. 2) The Technical
Committee on Incentives checks
the compliance with the eligibility
criteria and decide the volumes of
the fixed assets and activities to
apply the exemption on. 3) The
investor receives the exemption
letter and applies the incentive
showing the custom exemption
authorization at the port.
Y
JIC Paper
1) The investor can file the signed
hard-copy application at JIC in 1
day through the Customs
Authority representative at the
JIC or by email. 2) The Technical
Committee on Incentives checks
the compliance with the eligibility
criteria and decide the volumes of
the fixed assets and activities to
apply the exemption on. 3) The
investor receives notification and
applies the incentive showing the
custom exemption authorization
at the port.
Y
JIC and Income and
Sales Tax
Department
Online
Regarding the articles stated in
table D: 1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC and Income and
Sales Tax
Department
Online
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC and Income and
Sales Tax
Department
Online
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC and Income and
Sales Tax
Department
Online
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC Paper
1) The investor can file the signed
hard-copy application at JIC in 1
day through the Customs
Authority representative at the
JIC or by email. 2) The Technical
Committee on Incentives checks
the compliance with the eligibility
criteria and decide the volumes of
the fixed assets and activities to
apply the exemption on. 3) The
investor receives notification and
applies the incentive showing the
custom exemption authorization
at the port.
Y
JIC Online Y
JIC Online Y
JIC Online Y
JIC Online Y
JIC Online Y
Monitoring
Authority (Name)
Monitoring (additional
details)
Implementing
Authority (Name)
Appeal
Procedure (Y/N)
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
F. INCENTIVE ADMINISTRATION
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs
on a daily basis.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
Authority
JIC and Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
AuthorityY
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC and Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
AuthorityY
JIC and Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
AuthorityY
JIC and Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
AuthorityY
JIC and Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
AuthorityY
JIC; Income and
Sales Tax
Authority and
Customs
Department
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department and
Customs
Department
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC and Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
AuthorityY
JIC and the
Customs
Department
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and the
Customs
Department
Y
JIC and the Income
Tax and Sales Tax
Department
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and the Income
Tax and Sales Tax
Department
Y
JIC and the Income
Tax and Sales Tax
Department
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and the Income
Tax and Sales Tax
Department
Y
JIC and the Income
Tax and Sales Tax
Department
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and the Income
Tax and Sales Tax
Department
Y
JIC and the Income
Tax and Sales Tax
Department
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and the Income
Tax and Sales Tax
Department
Y
Appeal Procedure (description)
Budgeted Amount for
Calendar Year X
(local currency)
Awarded amount in
Calendar Year X
(local currency)
Awarded Firms in
Calendar Year X
(number)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
F. INCENTIVE ADMINISTRATION
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulation no. 32 for the year
2015 to examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulations no. 32 to examine
the objections. The Governmental
Committee shall issue a decision within
30 days of referral of the objections.
The decision of the Committee may be
appealable before the Supreme Court of
Justice. This is addition to the
Investor's right to resort to the
administrative judiciary to object to the
rejection decision (Source: Investment
Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulations no 32 for the year
2015 to examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulation no. 32 for the year
2015 to examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulation no. 32 for the year
2015 , to examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulation no. 32 for the year
2015 , to examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulation No. 32 for the year
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulation No. 32 for the year
2015 to examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulation No. 32 for the year
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulation No. 32 for the year
2015 to examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
Name of Awarded
Firms in Calendar
Year X Available
(Yes - internally;
Yes - externally;
No)
Yes-internally
Yes-internally
F. INCENTIVE ADMINISTRATION
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
# ID Incentive NameBrief Description
(additional details, etc.)Legal Reference (Y/N)
1 JIC_FZ1Customs duty exemption in
Free Zones
Full exemption from custom
duties on the goods exported
form the Free Zones to
markets other than the
Jordanian and on the goods
imported to it including
materials, equipment,
machines, supplies, and
construction materials in
connection with building,
construction, preparation and
furnishing of projects
established in the Free Zones
including spare parts for
permanent maintenance
excluding service fees.
Y
2 JIC_FZ2
Corporate Income Tax (CIT)
exemption on profits in Free
Zones from certain activities
Exemption from CIT on the
profits that come from:
exportation of goods inside
the Free Zones; transit trade;
sale or waver of goods inside
the Free Zones; provision
and supplying of services
inside the Free Zone (instead
of the standard rate of 20%)
Y
Investment Incentives Specific to Investors Inside the Free Zones in Jordan
A. GENERAL INFO B. LEGAL REFERENCE
3 JIC_FZ3Exemptions from land taxes
in Free Zones
Full exemption of buildings
and constructions established
in the Free Zone from land
taxes.
Y
4 JIC_FZ4Exemptions from building
taxes in Free Zones
Full exemption of buildings
and constructions established
in the Free Zone from
building taxes.
Y
5 JIC_FZ5
Exemption from General
Sales Tax (GST) for services
offered in the Free Zones
Exemption from General
Sales Tax (GST) on services
offered inside the Free Zones
Y
6 JIC_FZ6
Exemption from General
Sales Tax (GST) on goods
consumed in the Free Zones
for business purposes
Exemption from General
Sales Tax (GST) on goods
consumed in the Free Zone
for business purposes
Y
Legal
Reference
Typology
(Primary;
Secondary;
Other)
Legal Reference Name Legal Reference (Law section/ Article)
Category (Tax
/Customs/Finan
cial)
Primary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law Art 14.C Customs
Primary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Income
Tax Law 34/2014
Investment Law Art 14.A; Income Tax Law: Art. 78.B Tax
B. LEGAL REFERENCE C. INCENTIVE DESIGN
Primary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law Art 14.D Tax
Primary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law Art 14.D Tax
Primary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Sales
Tax Law 29/2009
Investment Law Art. 12.D; Sales tax Law: Art. 22 Tax
Primary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Sales
Tax Law 29/2009
Investment Law Art. 12.D; Sales Tax Law: Art. 22 Tax
Applicable
Tax/DutyModality of Incentive
Economy
Wide/Sector-
Specific
SectorNational /
Subnational
Customs duty Customs duty exemption Sector-specific
Depends on the sector
designated for the
specific Free Zone.
Subnational
CIT Tax exemption Sector-specific
Depends on the sector
designated for the
specific Free Zone.
Subnational
C. INCENTIVE DESIGN
Land Tax Tax exemption Sector-specific
Depends on the sector
designated for the
specific Free Zone.
Subnational
Building Tax Tax exemption Sector-specific
Depends on the sector
designated for the
specific Free Zone.
Subnational
GST Tax exemption Sector-specificFor services offered in
the Free Zones.Subnational
GST Tax exemption Sector-specific
For goods consumed
inside the Free Zones for
business purposes
Subnational
Available for
Foreign Investors
(Y/N)
Free Zone-specific/Development
Zone-Specific/ASEZ-
Specific/Outside Zones/Inside
and Outside the Zones
Info on the Incentive
Available Online (Y/N)Website (Name)
Website (Web
link)
Y Free Zone-specific Y JIC www.jic.gov.jo
Y Free Zone-specific Y JIC www.jic.gov.jo
C. INCENTIVE DESIGN D. INFO on TRANSPARENCY
Y Free Zone-specific Y JIC www.jic.gov.jo
Y Free Zone-specific Y JIC www.jic.gov.jo
Y Free Zone-specific Y JIC www.jic.gov.jo
Y Free Zone-specific Y JIC www.jic.gov.jo
Incentive
Information
Available in
English (Y/N)
Legal Base
Available in
English (Y/N)
Discretion (automatic;
decision based on public
and objectively verifiable
criteria; discretional)
Discretion (additional
details)
Y N Automatic
The investor applies the
incentive automatically upon
satisfying the specified
eligibility criteria without
further approvals. However,
the investor is still required to
obtain from the customs
representative at the JIC a
hard copy exemption letter
signed. The document is then
showed to the customs
authority at the port in order to
apply the exemption.
Y N Automatic
The investor fills in an
electronic form on the web-
portal of the Income and Sales
Tax Department and obtains a
receipt of the incentive
awarding without further
approvals. The investor is
refunded the tax amount from
the Income & Sales Tax
Department within 30 days
D. INFO on TRANSPARENCY E. INCENTIVE AWARDING
Y N Automatic
The investor fills in an
electronic form on the web-
portal of the Income and Sales
Tax Department and obtains a
receipt of the incentive
awarding without further
approvals. The investor is
refunded the tax amount from
the Income & Sales Tax
Department within 30 days
Y N Automatic
The investor fills in an
electronic form on the web-
portal of the Income and Sales
Tax Department and obtains a
receipt of the incentive
awarding without further
approvals. The investor is
refunded the tax amount from
the Income & Sales Tax
Department within 30 days
Y N Automatic
The investor fills in an
electronic form on the web-
portal of the Income and Sales
Tax Department and obtains a
receipt of the incentive
awarding without further
approvals. The investor is
refunded the tax amount from
the Income & Sales Tax
Department within 30 days
Y N Automatic
The investor fills in an
electronic form on the web-
portal of the Income and Sales
Tax Department and obtains a
receipt of the incentive
awarding without further
approvals. The investor is
refunded the tax amount from
the Income & Sales Tax
Department within 30 days
Eligibility Criteria
Specified (Y/N)Eligibility Criteria (description)
Eligibility Criteria
Available
Publically (Y/N)
Eligibility Criteria
Available in
English (Y/N)
Y
Goods exported form the Free Zones to
markets other than the Jordanian and on the
goods imported to it including materials,
equipment, machines, supplies, and
construction materials in connection with
building, construction, preparation and
furnishing of projects established in the Free
Zones including spare parts for permanent
maintenance excluding service fees.
Y N
Y
Profits that come from: exportation of goods
inside the Free Zones; transit trade; sale or
waver of goods inside the Free Zones;
provision and supplying of services inside
the Free Zone.
Y N
E. INCENTIVE AWARDING
YBuildings and constructions established in
the Free Zone by registered investors.Y N
YBuildings and constructions established in
the Free Zone by registered investors.Y N
YServices offered inside the Free Zones by
registered investors.Y N
Y
Profits that come from: exportation of goods
inside the Free Zones; transit trade; sale or
waver of goods inside the Free Zones;
provision and supplying of services inside
the Free Zone.
Y N
Eligibility
Criteria
Available
Online (Y/N)
Eligibility
Criteria
(web link)
Awarding
Authority (Name)
Application Format
(online/paper)
Average
Length of
Awarding
Process (days)
N JIC and Customs
AuthorityPaper
N
JIC and Income and
Sales Tax
Department
Online
F. INCENTIVE ADMINISTRATIONE. INCENTIVE AWARDING
N
JIC and Income and
Sales Tax
Department
Online
N
JIC and Income and
Sales Tax
Department
Online
N
JIC and Income and
Sales Tax
Department
Online
N
JIC and Income and
Sales Tax
Department
Online
Average Length of Awarding
Process (additional details)
Monitoring
Mechanism
(Y/N)
Monitoring
Authority (Name)
Monitoring (additional
details)
Implementing
Authority (Name)
1) The investor files the signed
hard-copy application at JIC in 1
day through the Customs
Authority representative at JIC. 2)
The investor applies the customs
exemption by showing the signed
authorization at the port.
YJIC and Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
Authority
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
F. INCENTIVE ADMINISTRATION
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Appeal
Procedure (Y/N) Appeal Procedure (description)
Budgeted Amount for
Calendar Year X
(local currency)
Awarded amount in
Calendar Year X
(local currency)
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulation no. 32 for the year
2015 to examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
F. INCENTIVE ADMINISTRATION
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
Awarded Firms in
Calendar Year X
(number)
Name of Awarded
Firms in Calendar
Year X Available
(Yes - internally;
Yes - externally;
No)
Yes-internally
Yes-internally
F. INCENTIVE ADMINISTRATION
Yes-internally
Yes-internally
Yes-internally
Yes-internally
# ID Incentive NameBrief Description
(additional details, etc.)Legal Reference (Y/N)
1 JIC_DZ1
Reduced Corporate Income
Tax (CIT) to 5% in
Development Zones for
economic activities
undertaken in the zones
Reduced Corporate Income
Tax (CIT) to 5% in
Development Zones for
economic activities
undertaken in the zones
Y
2 JIC_DZ2
Reduced Corporate Income
Tax (CIT) to 5% in
Development zones for
income generated from all
manufacturing activities
Corporate Income Tax (CIT)
reduced to 5% for the
income of the Registered
Establishment for the
economic activities in the
industrial sector inside the
Development Zones.
Y
Investment Incentives Specific to Investors Inside the Development Zones in Jordan
A. GENERAL INFO B. LEGAL REFERENCE
3 JIC_DZ3
Corporate Income Tax (CIT)
exemptions for the profits
from exports for companies
operating inside the
Development Zones
Corporate Income Tax (CIT)
exemptions for the profits
from exports for companies
operating inside the
Development Zones
Y
4 JIC_DZ4
General Sales Tax (GST)
exemption for goods and
services used for business
purposes in Development
Zones
General Sales Tax (GST)
exemption for the goods and
services purchased or
imported by the Registered
Establishment for the
purpose of its economic
activity inside the
Development Area.
Y
5 JIC_DZ5
Reduced General Sales Tax
(GST) on specific services
offered inside the
Development Zone
The goods and services
originated in the
Development Area sold to
the rest of Jordan are subject
to 7% General Sales Tax
(GST)
Y
6 JIC_DZ6
Customs duty exemption
(except on certain goods) for
goods sold inside the
Development Zones
Exemption of customs duties
for the materials, equipment,
machineries and construction
materials used or
constructing, establishing,
equipping and furnishing all
types of projects executed by
these establishments in the
development zone including
the necessary spare parts for
their continuous
maintenance, and the
imported goods for the
development zone to practice
economic activities or the
exported goods outside the
Kingdom
Y
Legal
Reference
Typology
(Primary;
Secondary;
Other)
Legal Reference NameLegal Reference (Law section/
Article)
Category (Tax
/Customs/Finan
cial)
Applicable
Tax/Duty
Primary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Income
Tax Law 34/2014
Investment Law, Art. 11.A Tax CIT
Primary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Income
Tax Law 34/2014
Investment Law, Art. 11.B Tax CIT
B. LEGAL REFERENCE C. INCENTIVE DESIGN
Primary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Income
Tax Law 34/2014
Investment Law, Art.11D Tax CIT
Primary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Sales
Tax Law 29/2009
Investment Law, Art. 12 Tax GST
Primary;
secondary
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Sales
Tax Law 29/2009
Investment Law Art. 12.E Tax GST
Primary;
secondaryInvestment Law 30/2014 Investment Law Art. 12. & 13 Customs Customs duty
Modality of Incentive
Economy
Wide/Sector-
Specific
SectorNational /
Subnational
Available for
Foreign Investors
(Y/N)
Reduced Tax Rate Sector-specific
Any industrial,
agricultural, touristic,
commercial, crafts, or
service activity registered
in the development zone
in addition to IT
Subnational Y
Reduced Tax Rate Sector-specific
Any industrial activity
registered in the
development zones
Subnational Y
C. INCENTIVE DESIGN
Tax exemption Sector-specific
All sectors registered in
the Development Zones,
including he following
sectors: industry,
agriculture, tourism,
media, crafts, and
services including IT
Subnational Y
Tax exemption Sector-specific
Any industrial,
agricultural, touristic,
commercial, crafts, or
service activity registered
in the development zone
in addition to IT. The
specific sector depends
on the designation of the
specific Development
Zone. 1) Maan: Light,
Medium and Heavy
Industries; Ceramics;
Plastics; Electrical
Appliances; Renewable
Energy. 2) Jabal Ajloun
and the Dead Sea:
Tourism, Hospitality and
Eco-Tourism. 3) King
Hussein Business Park:
Technology and
Business. 4) Mafraq:
Light and Medium
Manufacturing;
Logistics. 5) Irbid: IT,
BPO and Healthcare.
Subnational Y
Reduced Tax Rate Sector-specific
Any industrial,
agricultural, touristic,
commercial, crafts, or
service activity registered
in the development zone
in addition to IT. The
specific sector depends
on the designation of the
specific Development
Zone. 1) Maan: Light,
Medium and Heavy
Industries; Ceramics;
Plastics; Electrical
Appliances; Renewable
Energy. 2) Jabal Ajloun
and the Dead Sea:
Tourism, Hospitality and
Eco-Tourism. 3) King
Hussein Business Park:
Technology and
Business. 4) Mafraq:
Light and Medium
Manufacturing;
Logistics. 5) Irbid: IT,
BPO and Healthcare.
Subnational Y
Customs duty exemption Sector-specific
Any industrial,
agricultural, touristic,
commercial, crafts, or
service activity registered
in the development zone
in addition to IT. The
specific sector depends
on the designation of the
specific Development
Zone. 1) Maan: Light,
Medium and Heavy
Industries; Ceramics;
Plastics; Electrical
Appliances; Renewable
Energy. 2) Jabal Ajloun
and the Dead Sea:
Tourism, Hospitality and
Eco-Tourism. 3) King
Hussein Business Park:
Technology and
Business. 4) Mafraq:
Light and Medium
Manufacturing;
Logistics. 5) Irbid: IT,
BPO and Healthcare.
Subnational Y
Free Zone-specific/Development
Zone-Specific/ASEZ-
Specific/Outside Zones/Inside
and Outside the Zones
Info on the Incentive
Available Online (Y/N)Website (Name)
Website (Web
link)
Incentive
Information
Available in
English (Y/N)
Development Zone-specific Y JIC www.jic.gov.jo N
Development Zone-specific Y JIC www.jic.gov.jo N
C. INCENTIVE DESIGN D. INFO on TRANSPARENCY
Development Zone-specific Y JIC www.jic.gov.jo N
Development Zone-specific Y JIC www.jic.gov.jo N
Development Zone-specific Y JIC www.jic.gov.jo N
Development Zone-specific Y JIC www.jic.gov.jo N
Legal Base
Available in
English (Y/N)
Discretion (automatic;
decision based on public
and objectively verifiable
criteria; discretional)
Discretion (additional
details)
Eligibility Criteria
Specified (Y/N)
N Automatic
By simply registering at JIC
and obtaining a certificate of
registration, the investor is
given a tax number and a
purchase mechanism and
obtains incentives
automatically
Y
N Automatic Y
D. INFO on TRANSPARENCY E. INCENTIVE AWARDING
N Automatic
The JIC Technical Committee
on Incentives checks the
compliance of the investor
with the eligibility criteria and
decides the volumes of the
production requirements and
fixed assets and activities to
apply the exemption on.
Y
N Automatic
By simply registering at JIC
and obtaining a certificate of
registration, the investor is
given a tax number and a
purchase mechanism and
obtains incentives
automatically
Y
N Automatic
By simply registering at JIC
and obtaining a certificate of
registration, the investor is
given a tax number and a
purchase mechanism and
obtains incentives
automatically
Y
N Automatic
The investor applies the
incentive automatically upon
satisfying the specified
eligibility criteria without
further approvals. However,
the investor is still required to
obtain from the customs
representative at the JIC a
hard copy exemption letter
signed. The document is then
showed to the customs
authority at the port in order to
apply the exemption.
Y
Eligibility Criteria (description)
Eligibility Criteria
Available
Publically (Y/N)
Eligibility Criteria
Available in
English (Y/N)
Eligibility
Criteria
Available
Online (Y/N)
Eligibility
Criteria
(web link)
Investments in Development Areas except
for: Except for: banks, telecommunications
companies that have individual licenses,
financial brokerage companies, and
financial companies including the
companies that practice exchange, financing
and financial leasing business, and
consultation & financial and tax audit
companies, transport companies (air
transport, sea transport, railways, and road
freight transport), insurance and reinsurance
companies, basic mining and extraction
industries, generation and distribution of
elasticity, and transport and/or distribution
and/or extraction of water, gas, and oil
derivatives using the pipelines.
Y N N
The industrial sector in the development
zonesY N N
E. INCENTIVE AWARDING
Exports of goods for economic activities
inside the Development ZonesY N N
Goods and services purchased or imported
by the Registered Establishment for the
purpose of its economic activity inside the
Development Area.
Y N N
GST is collected for a rate of 7% of the
services sales value after selling them for
consumption inside the development zones
Y N N
Goods offered by registered investors except
the sales of goods subject to the special
sales tax including vehicles, tobacco,
alcohol and beer are subject to the GST and
custom duties collected in Jordan when sold
for consumption in the Development Area.
The goods consumed in the development
areas are subject to the GST and customs
duties unless consumed for the purpose of
the practice of the economic activity of the
Registered Establishment.
Y N N
Awarding
Authority (Name)
Application Format
(online/paper)
Average
Length of
Awarding
Process (days)
Average Length of Awarding
Process (additional details)
Monitoring
Mechanism
(Y/N)
JIC and Income and
Sales Tax
Department
Online Immediately after registration at
JIC and obtaining a tax numberY
JIC and Income and
Sales Tax
Department
Online Y
F. INCENTIVE ADMINISTRATION
JIC and Income and
Sales Tax
Department
Online Immediately after registration at
JIC and obtaining a tax numberY
JIC and Income and
Sales Tax
Department
Online Immediately after registration at
JIC and obtaining the tax numberY
JIC and Income and
Sales Tax
Department
Online Immediately after registration at
JIC and obtaining a tax numberY
JIC and Customs
AuthorityPaper
1) The investor files the signed
hard-copy application at JIC in 1
day through the Customs
Authority representative at JIC. 2)
The investor applies the customs
exemption by showing the signed
authorization at the port.
Y
Monitoring
Authority (Name)
Monitoring (additional
details)
Implementing
Authority (Name)
Appeal
Procedure (Y/N)
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
F. INCENTIVE ADMINISTRATION
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs
on a daily basis.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
Authority
Appeal Procedure (description)
Budgeted Amount for
Calendar Year X
(local currency)
Awarded amount in
Calendar Year X
(local currency)
Awarded Firms in
Calendar Year X
(number)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
F. INCENTIVE ADMINISTRATION
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
Name of Awarded
Firms in Calendar
Year X Available
(Yes - internally;
Yes - externally;
No)
Yes-internally
Yes-internally
F. INCENTIVE ADMINISTRATION
Yes-internally
Yes-internally
Yes-internally
Yes-internally
# ID Incentive NameBrief Description
(additional details, etc.)Legal Reference (Y/N)
1 ASEZ1
Customs duty exemption in
Aqaba Special Economic
Zone (ASEZ)
Customs duty exemption on
the imports of goods for
companies established in the
Aqaba Special Economic
Zone (ASEZ) with the
exception of cars
Y
2 ASEZ2
General Sales Tax (GST)
exemption in Aqaba Special
Economic Zone (ASEZ)
General Sales Tax (GST)
exemption for imports and
sales of goods and services
for companies established in
the Aqaba Special
Economic Zone (ASEZ)
Y
3 ASEZ3
Reduced Corporate Income
Tax (CIT) in Aqaba Special
Economic Zone (ASEZ)
5% Corporate Income Tax
(CIT) on the profit of
companies established in the
Aqaba Special Economic
Zone (ASEZ) (instead of the
standard rate of 20% and
14% for industry outside the
Zones)
Y
4 ASEZ4
Building tax exemption in
Aqaba Special Economic
Zone (ASEZ)
Building tax exemption for
companies established in the
Aqaba Special Economic
Zone (ASEZ)
Y
Investment Incentives Specific to Investors Inside the Aqaba Special Economic Zone (ASEZ)
A. GENERAL INFO B. LEGAL REFERENCE
5 ASEZ5
Land tax exemption in
Aqaba Special Economic
Zone (ASEZ)
Land tax exemption for
companies established in the
Aqaba Special Economic
Zone (ASEZ)
Y
6 ASEZ6
Capital Gains Tax (CGT)
exemption in Aqaba Special
Economic Zone (ASEZ)
Capital Gains Tax (CGT)
exemption for companies
established in the Aqaba
Special Economic Zone
(ASEZ)
Y
Legal
Reference
Typology
(Primary;
Secondary;
Other)
Legal Reference NameLegal Reference (Law section/
Article)
Category (Tax
/Customs/Finan
cial)
Applicable
Tax/Duty
Primary ASEZA Law 32/2000
Article 30 of ASEZA Law and its
amendments no. 32 of the year
2000
Customs Customs duty
Primary ASEZA Law 32/2000
Article 30 of ASEZA Law and its
amendments no. 32 of the year
2000
Tax GST
Primary ASEZA Law 32/2000
Article 32 of ASEZA Law and its
amendments no. 32 of the year
2000
Tax CIT
Primary ASEZA Law 32/2000
Article 30 of ASEZA Law and its
amendments no. 32 of the year
2000
Tax Building tax
Investment Incentives Specific to Investors Inside the Aqaba Special Economic Zone (ASEZ)
B. LEGAL REFERENCE C. INCENTIVE DESIGN
Primary ASEZA Law 32/2000
Article 30 of ASEZA Law and its
amendments no. 32 of the year
2000
Tax Land tax
Primary ASEZA Law 32/2000
Article 30 of ASEZA Law and its
amendments no. 32 of the year
2000
Tax CGT
Modality of Incentive
Economy
Wide/Sector-
Specific
SectorNational /
Subnational
Available for
Foreign Investors
(Y/N)
Customs Duty Exemption Sector-specific
Logistics, warehouses,
transportation and
tourism.
Subnational Y
Tax exemption Sector-specific
Logistics, warehouses,
transportation and
tourism.
Subnational Y
Reduced Tax Rate Sector-specific
All sectors except for:
banks and financial
institutions, insurance
companies and
reinsurance companies;
and road transport
companies.
Subnational Y
Tax exemption Sector-specific
Logistics, warehouses,
transportation and
tourism.
Subnational Y
C. INCENTIVE DESIGN
Tax exemption Sector-specific
Logistics, warehouses,
transportation and
tourism.
Subnational Y
Tax exemption Sector-specific
Logistics, warehouses,
transportation and
tourism.
Automatic Y
Free Zone-specific/Development
Zone-Specific/ASEZ-
Specific/Outside Zones/Inside
and Outside the Zones
Info on the Incentive
Available Online (Y/N)Website (Name)
Website (Web
link)
Incentive
Information
Available in
English (Y/N)
ASEZ-specific N N
ASEZ-specific N N
ASEZ-specific N N
ASEZ-specific N N
C. INCENTIVE DESIGN D. INFO on TRANSPARENCY
ASEZ-specific N N
ASEZ-specific N N
Legal Base
Available in
English (Y/N)
Discretion (automatic;
decision based on public
and objectively verifiable
criteria; discretional)
Discretion (additional
details)
Eligibility Criteria
Specified (Y/N)
N Automatic Y
N Automatic Y
N Automatic Y
N Automatic Y
D. INFO on TRANSPARENCY E. INCENTIVE AWARDING
N Automatic Y
N Automatic Y
Eligibility Criteria (description)
Eligibility Criteria
Available
Publically (Y/N)
Eligibility Criteria
Available in
English (Y/N)
Eligibility
Criteria
Available
Online (Y/N)
Eligibility
Criteria
(web link)
Granted to companies registered in ASEZ Y N N
Granted to companies registered in ASEZ Y N N
Granted to companies registered in ASEZ Y N N
Granted to companies registered in ASEZ Y N N
E. INCENTIVE AWARDING
Granted to companies registered in ASEZ Y N N
Granted to companies registered in ASEZ Y N N
Awarding
Authority (Name)
Application Format
(online/paper)
Average
Length of
Awarding
Process (days)
Average Length of Awarding
Process (additional details)
Monitoring
Mechanism
(Y/N)
ASEZA Paper 7Upon granting the registration
certificates and final approvalsY
ASEZA Paper 7Upon granting the registration
certificates and final approvalsY
ASEZA Paper 7Upon granting the registration
certificates and final approvalsY
ASEZA Paper 7Upon granting the registration
certificates and final approvalsY
F. INCENTIVE ADMINISTRATION
ASEZA Paper 7Upon granting the registration
certificates and final approvalsY
ASEZA Paper 7Upon granting the registration
certificates and final approvalsY
Monitoring
Authority (Name)
Monitoring (additional
details)
Implementing
Authority (Name)
Appeal
Procedure (Y/N)
ASEZA ASEZA
ASEZA ASEZA
ASEZA ASEZA
ASEZA ASEZA
F. INCENTIVE ADMINISTRATION
ASEZA ASEZA
ASEZA ASEZA
Appeal Procedure (description)
Budgeted Amount for
Calendar Year X
(local currency)
Awarded amount in
Calendar Year X
(local currency)
Awarded Firms in
Calendar Year X
(number)
3788
3788
3788
3788
F. INCENTIVE ADMINISTRATION
3788
3788
Name of Awarded
Firms in Calendar
Year X Available
(Yes - internally;
Yes - externally;
No)
Yes-internally
Yes-internally
Yes-internally
Yes-internally
F. INCENTIVE ADMINISTRATION
Yes-internally
Yes-internally
# ID Incentive NameBrief Description
(additional details, etc.)
Legal
Reference
(Y/N)
Legal
Reference
Typology
(Primary;
Secondary;
Other)
1 JLGC1 JLGC - SME Loan guarantee
Loan guarantee for SMEs.
Maximum loan amount:
100,000 JOD. Max payment
period: 72 months.
Guarantee ratio: 70%
N
2 JLGC2JLGC - Industrial Loan
guarantee
Industrial loan guarantee:
max loan amount: 550,000
JOD. Max payment period:
96 months. Guarantee ratio:
70%
N
3 JLGC3JLGC - Capital lease
guarantee
Capital Lease guarantee.
Max loan amount: 550,000.
Max payment period: 96
months. Guarantee ratio:
70%
N
Investment Incentives Offered by the Jordan Loan Guarantee Corporation (JLGC)
A. GENERAL INFO B. LEGAL REFERENCE
4 JLGC4JLGC - Entrepreneurship
financing
Entrepreneurship financing:
Max loan amount: 75,000.
Max payment period: 96
months. Guarantee ratio:
70%
N
5 JLGC5JLGC - Real estate loan
guarantee
Real estate guarantee: Max
loan amount: 75,000 JOD.
Max payment period: 300
months. Guarantee ratio:
75%.
N
6 JLGC6JLGC - Land purchase loan
guarantee
Land purchase guarantee:
Max loan amount: 50,000.
Max payment period: 120
months. Guarantee ratio:
70%.
N
7 JLGC7JLGC - Export credit
guarantee
Export guarantee: Max credit
amount: 4 million JOD. Max
payment period: 6 months.
Guarantee ratio: 90%.
N
8 JLGC8JLGC - Domestic credit
guarantee
Domestic guarantee: Max
credit amount: 4 million
JOD. Max payment period: 4
months. Guarantee ratio:
90%.
N
Legal Reference NameLegal Reference (Law section/
Article)
Category (Tax
/Customs/Finan
cial)
Applicable
Tax/Duty
Financial
Financial
Financial
B. LEGAL REFERENCE C. INCENTIVE DESIGN
Financial
Financial
Financial
Financial
Financial
Modality of Incentive
Economy
Wide/Sector-
Specific
SectorNational /
Subnational
Available for
Foreign Investors
(Y/N)
Loan guarantee Economywide National Y
Loan guarantee Sector-specific Industry and Handicraft National Y
Loan guarantee Economywide National Y
C. INCENTIVE DESIGN
Loan guarantee Economywide National Y
Loan guarantee Sector-specific Real estate National Y
Loan guarantee Economywide National Y
Loan guarantee Economywide National Y
Loan guarantee Economywide National Y
Free Zone-specific/Development
Zone-Specific/ASEZ-
Specific/Outside Zones/Inside
and Outside the Zones
Info on the Incentive
Available Online (Y/N)Website (Name)
Website (Web
link)
Incentive
Information
Available in
English (Y/N)
Inside and Outside the Zones Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y
Inside and Outside the Zones Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y
Inside and Outside the Zones Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y
C. INCENTIVE DESIGN D. INFO on TRANSPARENCY
Inside and Outside the Zones Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y
Inside and Outside the Zones Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y
Inside and Outside the Zones Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y
Inside and Outside the Zones Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y
Inside and Outside the Zones Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y
Legal Base
Available in
English (Y/N)
Discretion (automatic;
decision based on public
and objectively verifiable
criteria; discretional)
Discretion (additional
details)
Eligibility Criteria
Specified (Y/N)
Discretional
Credit study and evaluation of
the application are conducted,
in addition to ensuring that the
purpose of the loan is meeting
the loan guarantee criteria.
When clients submit a loan
guarantee application, it will
be financially analyzed, then
an approved written letter is
provided to the client.
Y
Discretional Case by case Y
Discretional case by case Y
D. INFO on TRANSPARENCY E. INCENTIVE AWARDING
Discretional
Credit study and evaluation of
the application are conducted,
in addition to ensuring that the
purpose of the loan is meeting
the loan guarantee criteria.
When clients submit a loan
guarantee application, it will
be financially analyzed, then
an approved written letter is
provided to the client.
Y
Discretional
Credit study and evaluation of
the application are conducted,
in addition to ensuring that the
purpose of the loan is meeting
the loan guarantee criteria.
When clients submit a loan
guarantee application, it will
be financially analyzed, then
an approved written letter is
provided to the client.
Y
Discretional
Credit study and evaluation of
the application are conducted,
in addition to ensuring that the
purpose of the loan is meeting
the loan guarantee criteria.
When clients submit a loan
guarantee application, it will
Y
Discretional
1. Providing the names and
requested credit limits for two
buyers.
2. Receiving the approved
credit limits
3. Filling the annex with the
expected turnovers by the
Potential policy holder
4. Providing a Price Offer, and
receiving the acceptance by
the Potential policy holder
5. Preparing and signing the
policy between the two parties
Y
Discretional Case by case Y
Eligibility Criteria (description)
Eligibility Criteria
Available
Publically (Y/N)
Eligibility Criteria
Available in
English (Y/N)
Eligibility
Criteria
Available
Online (Y/N)
Eligibility
Criteria
(web link)
Insurance on the life of the borrower/ client
Insurance on the project assetsN Y N
N Y N
N Y N
E. INCENTIVE AWARDING
Life Insurance on the of the borrower/
client; Insurance on the project assetsN Y N
Life Insurance of the borrowed N Y N
Life Insurance of the borrowed N Y N
• In order to sign a policy it should contain
at least two buyers.
• The Maximum credit limit is 4,000,000$,
with exceptional cases.
• Covering Political and commercial risks.
Y Y Y
http://www.jl
gc.com/en/pa
ge/services-
and-programs
• In order to sign a policy it should contain
at least two buyers.
• The Maximum credit limit is 4,000,000$,
with exceptional cases.
• Covering commercial risk.
Y Y Y
http://www.jl
gc.com/en/pa
ge/services-
and-programs
Awarding
Authority (Name)
Application Format
(online/paper)
Average
Length of
Awarding
Process (days)
Average Length of Awarding
Process (additional details)
Monitoring
Mechanism
(Y/N)
JLGC credit
committeePaper
Maximum two
working days
JLGC credit
committeePaper
Maximum three
working days Y
JLGC credit
committeePaper
Maximum three
working days Y
F. INCENTIVE ADMINISTRATION
JLGC credit
committeePaper
Maximum two
working daysY
JLGC credit
committeePaper
Maximum two
working daysY
JLGC credit
committeePaper
Maximum two
working daysY
PaperMaximum 15
working daysY
PaperMaximum 15
working daysY
Monitoring
Authority (Name)
Monitoring (additional
details)
Implementing
Authority (Name)
Appeal
Procedure (Y/N)
Risk Management
committee audit
any loan guarantee
application/cases
JLGC Risk
Management
committee and
Internal audit
committee
N
* risk management
consultants:
guaranteed amount
50 thousand Dinar
or higher….
*internal auditor:
randomly selected
loan applications
JLGC credit
committee Y
*risk management
consultants:
guaranteed amount
of 50 thousand JD
or above *internal
auditor: randomly
selected loan
application
JLGC credit
committee Y
F. INCENTIVE ADMINISTRATION
Risk Management
committee audit
any loan guarantee
application/cases
JLGC Risk
Management
committee and
Internal audit
committee
y
Risk Management
committee audit
any loan guarantee
application/cases
JLGC Risk
Management
committee and
Internal audit
committee
y
Risk Management
committee audit
any loan guarantee
application/cases
JLGC Risk
Management
committee and
Internal audit
committee
y
The internal
auditor takes
samples at the end
of each month.
JLGC credit
committee Y
The internal
auditor takes
samples at the end
of each month.
JLGC credit
committee Y
Appeal Procedure (description)
Budgeted Amount for
Calendar Year X
(local currency)
Awarded amount in
Calendar Year X
(local currency)
Awarded Firms in
Calendar Year X
(number)
Decision reconsideration depends on
the additional information sent from the
bank.
# of loan=475
The face
value=16119629 JD
# of loan=475
The face
value=16119629 JD
707
By email with further clarification 2015: 17,818,308 JD 2015:13,259,909 JD 71
By email with further clarification 2015:6,091,520 JD 2015: 4,213,913 JD 3
F. INCENTIVE ADMINISTRATION
Decision reconsideration depends on
the additional information sent from the
bank.
Included in the SME
(above)
Included in the SME
(above)
Included in the SME
(above)
Decision reconsideration depends on
the additional information sent from the
bank.
# of loan=32
The face value=2017222
JD
# of loan=32
The face
value=2017222 JD
62
Decision reconsideration depends on
the additional information sent from the
bank.
0 0 0
In case of credit limit rejection, we can
reconsider our decision if the potential
policy holder provide us with
additional financial information about
the buyer.
50,000,000 JDs 45,275,209.237 JDs 729
In case of credit limit rejection, we can
reconsider our decision if the potential
policy holder provide us with
additional financial information about
the buyer.
10,000,000 JDs 5,878,942.182 JDs 291
Name of Awarded
Firms in Calendar
Year X Available
(Yes - internally;
Yes - externally;
No)
Yes-internally
Yes-internally
Yes-internally
F. INCENTIVE ADMINISTRATION
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
# ID Incentive NameBrief Description
(additional details, etc.)
Legal
Reference
(Y/N)
Legal
Reference
Typology
(Primary;
Secondary;
Other)
1 JEDCO1
JEDCO - Governorate
Development Fund (GDF)
subsidized loans
Governorate Development
Fund: Subsidized loans for
domestic SMEs under
construction and existing
construction projects
(contributions to the capital,
convertible bonds, in kind
shares) using non-traditional
financing tools. Investment
currently takes place using in
kind shares, whereby the
minimum funding of the fund
would be 100.00 JDs,
provided it does not exceed
80% of the total size of the
project. 10% of the annual
net profit is deducted,
provided that the total
deductions of profits does
not exceed 25% of the Fund
funding. The loan is repaid
within a period up to 8 years
including 2 years as a grace
period. The Fund aims to
invest in SMEs and big
companies whether they are
under establishment and
construction or the existing
companies that aim to start
working or expanding in
productive projects (in the
industrial and services
Y Other
Investment Incentives Offered by Jordan Enterprise Development Corporation (JEDCO)
A. GENERAL INFO B. LEGAL REFERENCE
2 JEDCO2
JEDCO - Jordan Innovation
Center Network (JICN) -
Incubators Matching Grant
Start-up can benefit from
incubators in Amman,
Jerash, Irbid, Madaba,
Karak, Tafila providing
business development /
consulting services for
Jordanian start-ups in the
targeted Governorates for
selected sectors. The
incentive mechanism is a
matching grant under the
JICN covers 80% of the
costs for up to 15,000 JOD.
The program is funded by
JEDCO and King Abdullah
II Fund for Development
(KAFD) and administered by
JICN. All projects that have
received a grant shall be
subject to income tax and
stamp duties. In the event of
buying any materials from
abroad, customs duties are
paid by the project owner.
Y Primary
Legal Reference NameLegal Reference (Law section/
Article)
Category (Tax
/Customs/Finan
cial)
Applicable
Tax/Duty
Cabinet decisionCabinet decision no. 617 dated
3/7/2012Financial
Investment Incentives Offered by Jordan Enterprise Development Corporation (JEDCO)
B. LEGAL REFERENCE C. INCENTIVE DESIGN
Corporation Law no. 33 for
the year 2008Article 5, paragraph C Financial
Modality of Incentive
Economy
Wide/Sector-
Specific
SectorNational /
Subnational
Available for
Foreign Investors
(Y/N)
Subsidized loan Sector-specificIndustry, services,
agricultural industrySubnational Y
C. INCENTIVE DESIGN
Matching grant Sector-specificFood industries; creative
industries; light industry; Subnational N
Free Zone-specific/Development
Zone-Specific/ASEZ-
Specific/Outside Zones/Inside
and Outside the Zones
Info on the Incentive
Available Online (Y/N)Website (Name)
Website (Web
link)
Incentive
Information
Available in
English (Y/N)
Inside and Outside the Zones Y JEDCO www.jedco.gov.jo Y
C. INCENTIVE DESIGN D. INFO on TRANSPARENCY
Inside and Outside the Zones YJEDCO; Business
Innovation Center
www.jedco.gov.jo
and www.bic.joY
Legal Base
Available in
English (Y/N)
Discretion (automatic;
decision based on public
and objectively verifiable
criteria; discretional)
Discretion (additional
details)
Eligibility Criteria
Specified (Y/N)
Decision based on public
and objectively verifiable
criteria
Projects are assessed and
studied in different phases
(internal and sub-committees)
, and the funding decision is
taken by the Executive
Committee of Governorates
Development Fund emanating
from JEDCO
Y
D. INFO on TRANSPARENCY E. INCENTIVE AWARDING
Y
Decision based on public
and objectively verifiable
criteria
The Technical Committee on
Incentives checks the
compliance with the eligibility
criteria and decides whether
the company can benefit from
the program.
Y
Eligibility Criteria (description)
Eligibility Criteria
Available
Publically (Y/N)
Eligibility Criteria
Available in
English (Y/N)
Eligibility
Criteria
Available
Online (Y/N)
Eligibility
Criteria
(web link)
The contribution of the project owner
should not be less than 10% of the project,
provided the remaining funding is made
available. The Jordanian labor should not be
less than 60%. The project owner should
highlight the economic impact of the project
through the added value it represents in
terms of providing new work opportunities
and migrant workers substitution, and cross-
cutting with different sectors and providing
export opportunities
Y Y Ywww.jedco.g
ov.jo
E. INCENTIVE AWARDING
Of Jordanian nationality, mature, adult,
sane,(above 18) has an idea of an achievable
project, and of an economic feasibility. Has
scientific and technical qualifications in the
field of the project. Enrolment in a training
course entitled "establish your own
business". Implementation of the project in
any governorate except for the Capital and
Zarka. The project should be productive or
service oriented.
Y N Y
www.jedco.g
ov.jo and
www.bic.jo
Awarding
Authority (Name)
Application Format
(online/paper)
Average
Length of
Awarding
Process (days)
Average Length of Awarding
Process (additional details)
Monitoring
Mechanism
(Y/N)
JEDCO Paper 3-9 months
Depends on the readiness of the
project in terms of obtaining the
approvals and licenses and the
availability of experiences to
commence the project works in
the event of obtaining the
approvals and licenses
Y
F. INCENTIVE ADMINISTRATION
Jordan Innovation
Centers Network
(JICN)/Business
Incubators
Paper
The technical
committee for
incentives
checks the
compliance with
the eligibility
criteria and
decides if the
company can
benefit from the
program
1) Companies submit the paper-
format application by email or in-
person. 2) A Technical
Committee reviews the
application and decides on the
awarding.
Monitoring
Authority (Name)
Monitoring (additional
details)
Implementing
Authority (Name)
Appeal
Procedure (Y/N)
JEDCO
Periodical reports are
submitted to the Royal Court
and the Presidency of the
Fund about the performance
of the Fund
JEDCO
F. INCENTIVE ADMINISTRATION
Jordan Innovation
Centers Network
(JICN)
Y
Appeal Procedure (description)
Budgeted Amount for
Calendar Year X
(local currency)
Awarded amount in
Calendar Year X
(local currency)
Awarded Firms in
Calendar Year X
(number)
55 million JOD until the
end of 2016 and
indicative 20 million till
the end of 2018
59 million JOD
Approval to finance 93
projects and to sign
agreements for 57 projects
F. INCENTIVE ADMINISTRATION
The applicant can request information
about the assessment process and its
results and re-apply again
112 have benefited
between 2010 and 2015
Name of Awarded
Firms in Calendar
Year X Available
(Yes - internally;
Yes - externally;
No)
Yes-internally
F. INCENTIVE ADMINISTRATION
Yes-internally
# ID Incentive NameBrief Description
(additional details, etc.)
Legal
Reference
(Y/N)
Legal
Reference
Typology
(Primary;
Secondary;
Other)
1 MEMR1
Zero-rate General Sales Tax
(GST) for renewable energy
and energy efficiency
Zero-rate General Sales Tax
(GST) for renewable energy
sources and energy
conservation systems and
equipment
YPrimary;
secondary
Investment Incentives Under the Jordan Ministry of Energy and Mineral Resources (MEMR)
A. GENERAL INFO B. LEGAL REFERENCE
2 MEMR2
Customs duty exemption for
renewable energy and energy
efficiency
Full exemption from customs
duties for renewable energy
sources and energy
conservation systems and
equipment
YPrimary;
secondary
Legal Reference Name Legal Reference (Law section/ Article)
Category (Tax
/Customs/Finan
cial)
Applicable
Tax/Duty
1) Law No. (13) Of 2012
Renewable Energy & Energy
Efficiency Law; 2) Bylaw No
13 of 2015 on the Provisions
and Conditions for Exempting
Renewable Energy Sources
and Energy Conservation
Systems and Equipment and
their Production Inputs from
Customs Duties and
Subjecting Them to the
Generals Sales Tax of Zero.
1) Law No. (13) Of 2012
Renewable Energy & Energy Efficiency Law:
Article 11.a-b; 2) Bylaw No 13 of 2015 on the
Provisions and Conditions for Exempting
Renewable Energy Sources and Energy
Conservation Systems and Equipment and their
Production Inputs from Customs Duties and
Subjecting Them to the Generals Sales Tax of
Zero.
Tax GST
Investment Incentives Under the Jordan Ministry of Energy and Mineral Resources (MEMR)
B. LEGAL REFERENCE C. INCENTIVE DESIGN
1) Law No. (13) Of 2012
Renewable Energy & Energy
Efficiency Law; 2) Bylaw No
13 of 2015 on the Provisions
and Conditions for Exempting
Renewable Energy Sources
and Energy Conservation
Systems and Equipment and
their Production Inputs from
Customs Duties and
Subjecting Them to the
Generals Sales Tax of Zero.
1) Law No. (13) Of 2012
Renewable Energy & Energy Efficiency Law:
Article 11.a-b; 2) Bylaw No 13 of 2015 on the
Provisions and Conditions for Exempting
Renewable Energy Sources and Energy
Conservation Systems and Equipment and their
Production Inputs from Customs Duties and
Subjecting Them to the Generals Sales Tax of
Zero.
Customs Customs duty
Modality of Incentive
Economy
Wide/Sector-
Specific
SectorNational /
Subnational
Available for
Foreign Investors
(Y/N)
Zero-rate tax Sector-specificRenewable Energy;
Energy EfficiencyNational Y
C. INCENTIVE DESIGN
Customs duty exemption Sector-specificRenewable Energy;
Energy EfficiencyNational Y
Free Zone-specific/Development
Zone-Specific/ASEZ-
Specific/Outside Zones/Inside
and Outside the Zones
Info on the Incentive
Available Online (Y/N)Website (Name)
Website (Web
link)
Incentive
Information
Available in
English (Y/N)
Inside and Outside the Zones Y
Ministry of
Energy and
Mineral Resources
(MEMR)
www.memr.gov.jo N
C. INCENTIVE DESIGN D. INFO on TRANSPARENCY
Inside and Outside the Zones Y
Ministry of
Energy and
Mineral Resources
(MEMR)
www.memr.gov.jo N
Legal Base
Available in
English (Y/N)
Discretion (automatic;
decision based on public
and objectively verifiable
criteria; discretional)
Discretion (additional
details)
Eligibility Criteria
Specified (Y/N)
N
Decision based on public
and objectively verifiable
criteria
The decision is based on the
formation of a technical
ministerial committee for
exemptions. The committee
shall look into the exemptions
application for the renewable
energy sources and its devices
and equipment and exempting
them from duties and subject
them to GST for a certain rate
or zero rate, in accordance
with the provisions of the
regulation and submitting the
suitable recommendation to
the minister to ratify the
decision
Y
D. INFO on TRANSPARENCY E. INCENTIVE AWARDING
N
Decision based on public
and objectively verifiable
criteria
The decision is based on the
formation of a technical
ministerial committee for
exemptions. The committee
shall look into the exemptions
application for the renewable
energy sources and its devices
and equipment and exempting
them from duties and subject
them to GST for a certain rate
or zero rate, in accordance
with the provisions of the
regulation and submitting the
suitable recommendation to
the minister to ratify the
decision
Y
Eligibility Criteria (description)
Eligibility Criteria
Available
Publically (Y/N)
Eligibility Criteria
Available in
English (Y/N)
Eligibility
Criteria
Available
Online (Y/N)
Eligibility
Criteria
(web link)
1) Renewable energy sources and energy
conservation systems and equipment
included in Table 1 of Bylaw No 13 of
2015, and 2) for the inputs from the
regulation no 13 for the year 2015
"Exemption provisions and conditions for
renewable energy sources and energy
conservation systems exempting renewable
energy sources systems and equipment and
energy conservation systems and equipment
from customs duties and subjecting them to
the general sales tax at a rate of zero
Y N Ywww.me.mr.g
ov.jo
E. INCENTIVE AWARDING
1) Renewable energy sources and energy
conservation systems and equipment
included in Table 1 of Bylaw No 13 of
2015, and 2) Locally produced and imported
products that are considered production and
manufacturing inputs for renewable energy
sources and energy conservation systems
and equipment in Table 2 of Bylaw No 13
of 2015. From Bylaw No 13 of 2015 Article
9 A-B: "The following conditions shall
apply for exempting renewable energy
sources systems and equipment and energy
conservation systems and equipment from
customs duties and subjecting them to the
general sales tax at a rate of zero: 1. They
shall be new and unused.
2. They shall have the highest energy
efficiency classification according to an
attached sticker label issued by the Jordan
Standards and Metrology Organization
(JSMO) or any reference organization that it
accredits.
3. They shall realize savings not less than
20% of the normal consumption rate of
equivalent traditional non-energy saving
systems and equipment according to a
certificate issued by a local or foreign
specialized testing laboratory that is
accredited by the Jordan Standards and
Metrology Organization (JSMO). B. The
Committee may be satisfied with the two
conditions stipulated in Items 1 and 3 of
Y N Ywww.me.mr.g
ov.jo
Awarding
Authority (Name)
Application Format
(online/paper)
Average
Length of
Awarding
Process (days)
Average Length of Awarding
Process (additional details)
Monitoring
Mechanism
(Y/N)
Committee on
exemption from
customs duties and
subjecting to the
general sales tax at a
rate of zero
Paper
Within 30 days
of submission of
the complete
application
according to
Article 5 of the
regulation
According to Article 5 B of the
regulationY
F. INCENTIVE ADMINISTRATION
Committee on
exemption from
customs duties and
subjecting to the
general sales tax at a
rate of zero
Paper
Within 30 days
of submission of
the complete
application
according to
Article 5 of the
regulation
According to Article 5 B of the
regulationY
Monitoring
Authority (Name)
Monitoring (additional
details)
Implementing
Authority (Name)
Appeal
Procedure (Y/N)
General Customs
Department, GST
Department
Ministry of Energy
and Mineral
Wealth in
cooperation and
coordination with
the concerned
entities
Y
F. INCENTIVE ADMINISTRATION
General Customs
Department, GST
Department
Ministry of Energy
and Mineral
Wealth in
cooperation and
coordination with
the concerned
entities
Y
Appeal Procedure (description)
Budgeted Amount for
Calendar Year X
(local currency)
Awarded amount in
Calendar Year X
(local currency)
Awarded Firms in
Calendar Year X
(number)
Article 5 of the Regulation: The
Minister's decision shall be subject to
appeal to the Administrative Court
within 30 days of its notification
F. INCENTIVE ADMINISTRATION
Article 5 of the Regulation: The
Minister's decision shall be subject to
appeal to the Administrative Court
within 30 days of its notification
Name of Awarded
Firms in Calendar
Year X Available
(Yes - internally;
Yes - externally;
No)
Yes-internally
F. INCENTIVE ADMINISTRATION
Yes-internally
# ID Incentive NameBrief Description
(additional details, etc.)
Legal
Reference
(Y/N)
Legal
Reference
Typology
(Primary;
Secondary;
Other)
1 JIC_DZ1
Reduced Corporate Income
Tax (CIT) to 5% in
Development Zones for
economic activities
undertaken in the zones
Reduced Corporate Income
Tax (CIT) to 5% in
Development Zones for
economic activities
undertaken in the zones
YPrimary;
secondary
2 JIC_DZ2
Reduced Corporate Income
Tax (CIT) to 5% in
Development zones for
income generated from all
manufacturing activities
Corporate Income Tax (CIT)
reduced to 5% for the
income of the Registered
Establishment for the
economic activities in the
industrial sector inside the
Development Zones.
YPrimary;
secondary
Tax Incentives Available to Investors in Jordan
A. GENERAL INFO B. LEGAL REFERENCE
3 JIC_DZ3
Corporate Income Tax (CIT)
exemptions for the profits
from exports for companies
operating inside the
Development Zones
Corporate Income Tax (CIT)
exemptions for the profits
from exports for companies
operating inside the
Development Zones
YPrimary;
secondary
4 JIC_DZ4
General Sales Tax (GST)
exemption for goods and
services used for business
purposes in Development
Zones
General Sales Tax (GST)
exemption for the goods and
services purchased or
imported by the Registered
Establishment for the
purpose of its economic
activity inside the
Development Area.
YPrimary;
secondary
5 JIC_DZ5
Reduced General Sales Tax
(GST) on specific services
offered inside the
Development Zone
The goods and services
originated in the
Development Area sold to
the rest of Jordan are subject
to 7% General Sales Tax
(GST)
YPrimary;
secondary
7 ASEZ2
General Sales Tax (GST)
exemption in Aqaba Special
Economic Zone (ASEZ)
General Sales Tax (GST)
exemption for imports and
sales of goods and services
for companies established in
the Aqaba Special
Economic Zone (ASEZ)
Y Primary
8 ASEZ3
Reduced Corporate Income
Tax (CIT) in Aqaba Special
Economic Zone (ASEZ)
5% Corporate Income Tax
(CIT) on the profit of
companies established in the
Aqaba Special Economic
Zone (ASEZ) (instead of the
standard rate of 20% and
14% for industry outside the
Zones)
Y Primary
9 ASEZ4
Building tax exemption in
Aqaba Special Economic
Zone (ASEZ)
Building tax exemption for
companies established in the
Aqaba Special Economic
Zone (ASEZ)
Y Primary
10 ASEZ5
Land tax exemption in
Aqaba Special Economic
Zone (ASEZ)
Land tax exemption for
companies established in the
Aqaba Special Economic
Zone (ASEZ)
Y Primary
11 ASEZ6
Capital Gains Tax (CGT)
exemption in Aqaba Special
Economic Zone (ASEZ)
Capital Gains Tax (CGT)
exemption for companies
established in the Aqaba
Special Economic Zone
(ASEZ)
Y Primary
12 JIC_FZ2
Corporate Income Tax (CIT)
exemption on profits in Free
Zones from certain activities
Exemption from CIT on the
profits that come from:
exportation of goods inside
the Free Zones; transit trade;
sale or waver of goods inside
the Free Zones; provision
and supplying of services
inside the Free Zone (instead
of the standard rate of 20%)
YPrimary;
secondary
13 JIC_FZ3Exemptions from land taxes
in Free Zones
Full exemption of buildings
and constructions established
in the Free Zone from land
taxes.
YPrimary;
secondary
14 JIC_FZ4Exemptions from building
taxes in Free Zones
Full exemption of buildings
and constructions established
in the Free Zone from
building taxes.
YPrimary;
secondary
15 JIC_FZ5
Exemption from General
Sales Tax (GST) for services
offered in the Free Zones
Exemption from General
Sales Tax (GST) on services
offered inside the Free Zones
YPrimary;
secondary
16 JIC_FZ6
Exemption from General
Sales Tax (GST) on goods
consumed in the Free Zones
for business purposes
Exemption from General
Sales Tax (GST) on goods
consumed in the Free Zone
for business purposes
YPrimary;
secondary
18 JIC6
General Sales Tax (GST)
exemption on services
necessary for manufacturing
and vocational activities
outside the Free Zones and
Development Zones
General Sales Tax (GST)
exemption on services for
manufacturing and
vocational activities listed in
Table 2 of the Incentives
Regulation
YPrimary;
secondary
19 JIC7
General Sales Tax (GST)
exemption on the goods
required for certain
economic activities outside
the Free Zones and
Development Zones
General Sales Tax (GST)
exemption on the services
necessary for manufacturing
and the said vocational
activities stated in the
incentives regulations as per
Table 3 of the Incentives
Regulation
YPrimary;
secondary
21 TAX1Loss carry forward for up to
5 years
Losses approved by the Tax
Authority can be carry
forward for up to 5 years.
Carry back of losses is not
permitted
Y Primary
22 TAX2
Reduced Corporate Income
Tax (CIT) rate to 14% for
companies in the industrial
sector outside of the Free
Zones and Development
Zones
Reduced Corporate Income
Tax (CIT) rate to 14% for
companies in the industrial
sector outside of the Free
Zones and Development
Zones (instead of the
standard rate of 20%)
Y Primary
23 TAX3
Exemption from Corporate
Income Tax (CIT) for capital
gains for all economic
activities
Income derived from capital
gains is generally exempted
from taxation, except for
capital gains on assets
subject to depreciation,
intangible assets (e.g.
goodwill) and capital gains
recognized by banks,
primary telecommunication
companies, mining
companies, financial
institutions, financial
brokerage companies,
insurance and reinsurance
companies, and juristic
persons conducting financial
lease activities.
Y Primary
Legal Reference NameLegal Reference (Law section/
Article)
Category (Tax
/Customs/Finan
cial)
Applicable
Tax/Duty
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Income
Tax Law 34/2014
Investment Law, Art. 11.A Tax CIT
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Income
Tax Law 34/2014
Investment Law, Art. 11.B Tax CIT
B. LEGAL REFERENCE C. INCENTIVE DESIGN
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Income
Tax Law 34/2014
Investment Law, Art.11D Tax CIT
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law, Art. 12 Tax GST
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law Art. 12.E Tax GST
ASEZA Law 32/2000
Article 30 of ASEZA Law and its
amendments no. 32 of the year
2000
Tax GST
ASEZA Law 32/2000
Article 32 of ASEZA Law and its
amendments no. 32 of the year
2000
Tax CIT
ASEZA Law 32/2000
Article 30 of ASEZA Law and its
amendments no. 32 of the year
2000
Tax Building tax
ASEZA Law 32/2000
Article 30 of ASEZA Law and its
amendments no. 32 of the year
2000
Tax Land tax
ASEZA Law 32/2000
Article 30 of ASEZA Law and its
amendments no. 32 of the year
2000
Tax CGT
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Income
Tax Law 34/2014
Investment Law Art 14.A; Income
Tax Law: Art. 78.BTax CIT
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law Art 14.D Tax Land Tax
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law Art 14.D Tax Building Tax
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Sales
Tax Law 29/2009
Investment Law Art. 12.D; Sales
tax Law: Art. 22 Tax GST
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015; Sales
Tax Law 29/2009
Investment Law Art. 12.D; Sales
Tax Law: Art. 22 Tax GST
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law, Art. 4 Para. B;
Incentives Regulation: Table 2Tax GST
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law, Art. 4 Para. B;
Incentives Regulation: Table 3Tax GST
Income Tax Law 34/2014 Tax CIT
Income Tax Law 34/2014 Tax CIT
Income Tax Law 34/2014 Tax CIT
Modality of Incentive
Economy
Wide/Sector-
Specific
SectorNational /
Subnational
Available for
Foreign Investors
(Y/N)
Reduced Tax Rate Sector-specific
Any industrial,
agricultural, touristic,
commercial, crafts, or
service activity registered
in the development zone
in addition to IT. The
specific sector depends
on the designation of the
specific Development
Zone. 1) Maan: Light,
Medium and Heavy
Industries; Ceramics;
Plastics; Electrical
Appliances; Renewable
Energy. 2) Jabal Ajloun
and the Dead Sea:
Tourism, Hospitality and
Eco-Tourism. 3) King
Subnational Y
Reduced Tax Rate Sector-specific
Any industrial,
agricultural, touristic,
commercial, crafts, or
service activity registered
in the development zone
in addition to IT. The
specific sector depends
on the designation of the
specific Development
Zone. 1) Maan: Light,
Medium and Heavy
Industries; Ceramics;
Plastics; Electrical
Appliances; Renewable
Energy. 2) Jabal Ajloun
and the Dead Sea:
Tourism, Hospitality and
Eco-Tourism. 3) King
Subnational Y
C. INCENTIVE DESIGN
Tax exemption Sector-specific
All sectors registered in
the Development Zones,
including he following
sectors: industry,
agriculture, tourism,
media, crafts, and
services including IT
Subnational Y
Tax exemption Sector-specific
Any industrial,
agricultural, touristic,
commercial, crafts, or
service activity registered
in the development zone
in addition to IT. The
specific sector depends
on the designation of the
specific Development
Zone. 1) Maan: Light,
Medium and Heavy
Industries; Ceramics;
Plastics; Electrical
Appliances; Renewable
Energy. 2) Jabal Ajloun
and the Dead Sea:
Tourism, Hospitality and
Eco-Tourism. 3) King
Hussein Business Park:
Technology and
Business. 4) Mafraq:
Light and Medium
Manufacturing;
Logistics. 5) Irbid: IT,
BPO and Healthcare.
Subnational Y
Reduced Tax Rate Sector-specific
Any industrial,
agricultural, touristic,
commercial, crafts, or
service activity registered
in the development zone
in addition to IT. The
specific sector depends
on the designation of the
specific Development
Zone. 1) Maan: Light,
Medium and Heavy
Industries; Ceramics;
Plastics; Electrical
Appliances; Renewable
Energy. 2) Jabal Ajloun
and the Dead Sea:
Tourism, Hospitality and
Eco-Tourism. 3) King
Hussein Business Park:
Technology and
Business. 4) Mafraq:
Light and Medium
Manufacturing;
Logistics. 5) Irbid: IT,
BPO and Healthcare.
Subnational Y
Tax exemption Sector-specific
Logistics, warehouses,
transportation and
tourism.
Subnational Y
Reduced Tax Rate Sector-specific
All sectors except for:
banks and financial
institutions, insurance
companies and
reinsurance companies;
and road transport
companies.
Subnational Y
Tax exemption Sector-specific
Logistics, warehouses,
transportation and
tourism.
Subnational Y
Tax exemption Sector-specific
Logistics, warehouses,
transportation and
tourism.
Subnational Y
Tax exemption Sector-specific
Logistics, warehouses,
transportation and
tourism.
Automatic Y
Tax exemption Sector-specific
Depends on the sector
designated for the
specific Free Zone.
Subnational Y
Tax exemption Sector-specific
Depends on the sector
designated for the
specific Free Zone.
Subnational Y
Tax exemption Sector-specific
Depends on the sector
designated for the
specific Free Zone.
Subnational Y
Tax exemption Sector-specificFor services offered in
the Free Zones.Subnational Y
Tax exemption Sector-specific
For goods consumed
inside the Free Zones for
business purposes
Subnational Y
Tax exemption Sector-specific
All sectors except for:
banks,
telecommunications
companies that have
individual licenses,
financial brokerage
companies, and financial
companies including the
companies that practice
exchange, financing and
financial leasing
business, and
consultation & financial
and tax audit companies,
transport companies (air
transport, sea transport,
railways, and road freight
transport), insurance and
reinsurance companies,
basic mining and
extraction industries,
generation and
distribution of elasticity,
and transport and/or
distribution and/or
extraction of water, gas,
and oil derivatives using
the pipelines.
National Y
Tax exemption Sector-specific
Agriculture, cattle,
hospitals and
comprehensive medical
centers, hotels, and
tourist utilities,
communications centers,
scientific research
centers, labs, media
production, conferences
and exhibitions centers,
transport companies (air
transport, sea transport,
railways, and road freight
transport), basic mining
and extraction industries,
distribution , and
transport and/or
distribution and/or
extraction of water, gas,
and oil derivatives using
the pipelines.
National Y
Loss carry forward Economywide National Y
Reduced Tax Rate Sector-specific Industry and Handicraft National Y
Tax exemption Economywide
All sectors except for:
capital gains on assets
subject to depreciation,
intangible assets (e.g.
goodwill) and capital
gains recognized by
banks, primary
telecommunication
companies, mining
companies, financial
institutions, financial
brokerage companies,
insurance and
reinsurance companies,
and juristic persons
conducting financial
lease activities.
National Y
Free Zone-specific/Development
Zone-Specific/ASEZ-
Specific/Outside Zones/Inside
and Outside the Zones
Info on the Incentive
Available Online (Y/N)Website (Name)
Website (Web
link)
Incentive
Information
Available in
English (Y/N)
Development Zone-specific Y JIC www.jic.gov.jo N
Development Zone-specific Y JIC www.jic.gov.jo N
C. INCENTIVE DESIGN D. INFO on TRANSPARENCY
Development Zone-specific Y JIC www.jic.gov.jo N
Development Zone-specific Y JIC www.jic.gov.jo N
Development Zone-specific Y JIC www.jic.gov.jo N
ASEZ-specific N N
ASEZ-specific N N
ASEZ-specific N N
ASEZ-specific N N
ASEZ-specific N N
Free Zone-specific Y JIC www.jic.gov.jo Y
Free Zone-specific Y JIC www.jic.gov.jo Y
Free Zone-specific Y JIC www.jic.gov.jo Y
Free Zone-specific Y JIC www.jic.gov.jo Y
Free Zone-specific Y JIC www.jic.gov.jo Y
Outside the Zones Y JIC www.jic.gov.jo N
Outside the Zones Y JIC www.jic.gov.jo N
Inside and Outside the Zones
Outside the Zones
Inside and Outside the Zones
Legal Base
Available in
English (Y/N)
Discretion (automatic;
decision based on public
and objectively verifiable
criteria; discretional)
Discretion (additional
details)
Eligibility Criteria
Specified (Y/N)
N Automatic
Automatic - By simply
registering at JIC and
obtaining a certificate of
registration, the investor is
given a tax number and a
purchase mechanism and
obtains incentives
automatically
Y
N Automatic
Automatic - By simply
registering at JIC and
obtaining a certificate of
registration, the investor is
given a tax number and a
purchase mechanism and
obtains incentives
automatically
Y
D. INFO on TRANSPARENCY E. INCENTIVE AWARDING
N Automatic
The JIC Technical Committee
on Incentives checks the
compliance of the investor
with the eligibility criteria and
decides the volumes of the
production requirements and
fixed assets and activities to
apply the exemption on.
Y
N Automatic
Automatic - By simply
registering at JIC and
obtaining a certificate of
registration, the investor is
given a tax number and a
purchase mechanism and
obtains incentives
automatically
Y
N Automatic
Automatic - By simply
registering at JIC and
obtaining a certificate of
registration, the investor is
given a tax number and a
purchase mechanism and
obtains incentives
automatically
Y
N Automatic Automatic Y
N Automatic Automatic Y
N Automatic Automatic Y
N Automatic Automatic Y
N Automatic
Automatic - The investor fills
in an electronic form on the
web-portal of the Income and
Sales Tax Department and
obtains a receipt of the
incentive awarding without
further approvals. The
investor is refunded the tax
amount from the Income &
Y
N Automatic
Automatic - The investor fills
in an electronic form on the
web-portal of the Income and
Sales Tax Department and
obtains a receipt of the
incentive awarding without
further approvals. The
investor is refunded the tax
amount from the Income &
Sales Tax Department within
30 days
Y
N Automatic
Automatic - The investor fills
in an electronic form on the
web-portal of the Income and
Sales Tax Department and
obtains a receipt of the
incentive awarding without
further approvals. The
investor is refunded the tax
amount from the Income &
Sales Tax Department within
30 days
Y
N Automatic
Automatic - The investor fills
in an electronic form on the
web-portal of the Income and
Sales Tax Department and
obtains a receipt of the
incentive awarding without
further approvals. The
investor is refunded the tax
amount from the Income &
Sales Tax Department within
30 days
Y
N Automatic
Automatic - The investor fills
in an electronic form on the
web-portal of the Income and
Sales Tax Department and
obtains a receipt of the
incentive awarding without
further approvals. The
investor is refunded the tax
amount from the Income &
Sales Tax Department within
30 days
Y
N Automatic
Automatic - The investor fills
in an electronic form on the
web-portal of the Income and
Sales Tax Department and
obtains a receipt of the
incentive awarding without
further approvals. The
investor is refunded the tax
amount from the Income &
Sales Tax Department within
30 days
Y
N Automatic Automatic Y
N Automatic Automatic Y
Automatic
Automatic Automatic
Automatic Automatic
Eligibility Criteria (description)
Eligibility Criteria
Available
Publically (Y/N)
Eligibility Criteria
Available in
English (Y/N)
Eligibility
Criteria
Available
Online (Y/N)
Eligibility
Criteria
(web link)
Investments in Development Areas except
for: Except for: banks, telecommunications
companies that have individual licenses,
financial brokerage companies, and
financial companies including the
companies that practice exchange, financing
and financial leasing business, and
consultation & financial and tax audit
companies, transport companies (air
transport, sea transport, railways, and road
freight transport), insurance and reinsurance
companies, basic mining and extraction
industries, generation and distribution of
elasticity, and transport and/or distribution
and/or extraction of water, gas, and oil
derivatives using the pipelines.
Y N N
The industrial sector in the development
zonesY N N
E. INCENTIVE AWARDING
Exports of goods for economic activities
inside the Development ZonesY N N
Goods and services purchased or imported
by the Registered Establishment for the
purpose of its economic activity inside the
Development Area.
Y N N
GST is collected for a rate of 7% of the
services sales value after selling them for
consumption inside the development zones
Y N N
Granted to companies registered in ASEZ Y N N
Granted to companies registered in ASEZ Y N N
Granted to companies registered in ASEZ Y N N
Granted to companies registered in ASEZ Y N N
Granted to companies registered in ASEZ Y N N
Profits that come from: exportation of goods
inside the Free Zones; transit trade; sale or
waver of goods inside the Free Zones;
provision and supplying of services inside
the Free Zone.
Y N N
Buildings and constructions established in
the Free Zone by registered investors.Y N N
Buildings and constructions established in
the Free Zone by registered investors.Y N N
Services offered inside the Free Zones by
registered investors.Y N N
Profits that come from: exportation of goods
inside the Free Zones; transit trade; sale or
waver of goods inside the Free Zones;
provision and supplying of services inside
the Free Zone.
Y N N
Sectors included in Table 2 of the Incentives
RegulationY N N
Services and activities included in Table 3
of the Incentives RegulationY N N
Awarding
Authority (Name)
Application Format
(online/paper)
Average
Length of
Awarding
Process (days)
Average Length of Awarding
Process (additional details)
Monitoring
Mechanism
(Y/N)
JIC and Income and
Sales Tax
Department
Online Immediately after registration at
JIC and obtaining a tax numberY
JIC and Income and
Sales Tax
Department
Online Y
F. INCENTIVE ADMINISTRATION
JIC and Income and
Sales Tax
Department
Online Immediately after registration at
JIC and obtaining a tax numberY
JIC and Income and
Sales Tax
Department
Online Immediately after registration at
JIC and obtaining the tax numberY
JIC and Income and
Sales Tax
Department
Online Immediately after registration at
JIC and obtaining a tax numberY
ASEZA Paper 7Upon granting the registration
certificates and final approvalsY
ASEZA Paper 7Upon granting the registration
certificates and final approvalsY
ASEZA Paper 7Upon granting the registration
certificates and final approvalsY
ASEZA Paper 7Upon granting the registration
certificates and final approvalsY
ASEZA Paper 7Upon granting the registration
certificates and final approvalsY
JIC and Income and
Sales Tax
Department
Online
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC and Income and
Sales Tax
Department
Online
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC and Income and
Sales Tax
Department
Online
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC and Income and
Sales Tax
Department
Online
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC and Income and
Sales Tax
Department
Online
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC and Income and
Sales Tax
Department
Online
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
JIC and Income and
Sales Tax
Department
Online
1) The investor fills in an
electronic form on the web-portal
of the Income and Sales Tax
Department and obtains a receipt
of the incentive awarding without
further approvals. 2) The investor
is refunded the tax amount from
the Income & Sales Tax
Department within 30 days.
Y
Income and Sales
Tax Department
Income and Sales
Tax Department
Income and Sales
Tax Department
Monitoring
Authority (Name)
Monitoring (additional
details)
Implementing
Authority (Name)
Appeal
Procedure (Y/N)
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
F. INCENTIVE ADMINISTRATION
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
ASEZA ASEZA
ASEZA ASEZA
ASEZA ASEZA
ASEZA ASEZA
ASEZA ASEZA
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
JIC; Income and
Sales Tax
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Income
and Sales Tax
Department
Y
Income and Sales
Tax Department
Income and Sales
Tax Department
Income and Sales
Tax Department
Appeal Procedure (description)
Budgeted Amount for
Calendar Year X
(local currency)
Awarded amount in
Calendar Year X
(local currency)
Awarded Firms in
Calendar Year X
(number)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
F. INCENTIVE ADMINISTRATION
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
3788
3788
3788
3788
3788
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
Name of Awarded
Firms in Calendar
Year X Available
(Yes - internally;
Yes - externally;
No)
Yes-internally
Yes-internally
F. INCENTIVE ADMINISTRATION
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
# ID Incentive NameBrief Description
(additional details, etc.)
Legal
Reference
(Y/N)
Legal
Reference
Typology
(Primary;
Secondary;
Other)
1 JIC_DZ6
Customs duty exemption
(except on certain goods) for
goods sold inside the
Development Zones
Exemption of customs duties
for the materials, equipment,
machineries and construction
materials used or
constructing, establishing,
equipping and furnishing all
types of projects executed by
these establishments in the
development zone including
the necessary spare parts for
their continuous
maintenance, and the
imported goods for the
development zone to practice
economic activities or the
exported goods outside the
Kingdom
YPrimary;
secondary
Customs Incentives Available to Investors in Jordan
A. GENERAL INFO B. LEGAL REFERENCE
2 MEMR2
Customs duty exemption for
renewable energy and energy
efficiency
Full exemption from customs
duties for renewable energy
sources and energy
conservation systems and
equipment
YPrimary;
secondary
3 ASEZ1
Customs duty exemption in
Aqaba Special Economic
Zone (ASEZ)
Customs duty exemption on
the imports of goods for
companies established in the
Aqaba Special Economic
Zone (ASEZ) with the
exception of cars
Y Primary
4 JIC1
Customs duty exemption on
production inputs for the
industrial and handicraft
sectors
Customs duty exemptions on
production inputs for the
industrial and handicraft
sectors for the activities
listed under Tables 1/A and
1/B of the Incentives
Regulation
YPrimary;
secondary
5 JIC2
Customs duty exemption on
production requirements and
fixed assets for industrial or
crafts activities outside the
Free Zones and the
Development Zones
Customs duty exemptions for
the industrial and crafts
activities listed under Table
no. 1/C of the Incentives
Regulation
YPrimary;
secondary
6 JIC3
Customs duty exemption on
production requirements and
the dual-use fixed assets
necessary for practice of
industrial or handicraft
activities outside the Free
Zones and the Development
Zones
Customs duty exemptions on
fixed assets for industrial and
handicraft activities listed in
Table 1/D of the Incentives
Regulation.
YPrimary;
secondary
7 JIC4
Customs duty exemption on
the goods required for
certain sectors outside the
Free Zones and the
Development Zones
Customs duty exemptions on
the goods required for the
sectors in Table 3
YPrimary;
secondary
8 JIC9
Customs duty exemption on
the goods required for
certain sectors outside the
Free Zones and the
Development Zones
Customs duty exemptions on
the goods required for the
sectors in Table 3 of the
Incentives Regulation
YPrimary;
secondary
9 JIC_ICT1
Customs duty exemption for
the import of goods by firms
in the ICT sector
Exemption from Customs
Duties for the import of
goods stated in Table 2 of
the Decision of JIC
Investment Council no.
1/1/2016 dated 25/1/2016 by
firms in the ICT sector
YPrimary;
secondary
10 JIC_FZ1Customs duty exemption in
Free Zones
Full exemption from custom
duties on the goods exported
form the Free Zones to
markets other than the
Jordanian and on the goods
imported to it including
materials, equipment,
machines, supplies, and
construction materials in
connection with building,
construction, preparation and
furnishing of projects
established in the Free Zones
including spare parts for
permanent maintenance
excluding service fees.
YPrimary;
secondary
11
12
13
14
15
16
17
18
19
20
21
22
23
Legal Reference Name Legal Reference (Law section/ Article)
Investment Law 30/2014 Investment Law Art. 12. & 13
B. LEGAL REFERENCE
1) Law No. (13) Of 2012
Renewable Energy & Energy
Efficiency Law; 2) Bylaw No
13 of 2015 on the Provisions
and Conditions for Exempting
Renewable Energy Sources
and Energy Conservation
Systems and Equipment and
their Production Inputs from
Customs Duties and
Subjecting Them to the
Generals Sales Tax of Zero.
1) Law No. (13) Of 2012
Renewable Energy & Energy Efficiency Law: Article 11.a-b; 2) Bylaw No 13
of 2015 on the Provisions and Conditions for Exempting Renewable Energy
Sources and Energy Conservation Systems and Equipment and their
Production Inputs from Customs Duties and Subjecting Them to the Generals
Sales Tax of Zero.
ASEZA Law 32/2000 Article 30 of ASEZA Law and its amendments no. 32 of the year 2000
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law: Art. 4 Para. B; Incentives Regulation: Tables 1/A and 1/B
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law, Art. 4 Para. B; Incentives Regulation: Table 1/C
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law, Art. 4 Para. B; Incentives Regulation: Table 1/D
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law, Art. 4 Para. B; Incentives Regulation: Table 3
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law, Art. 4 Para. B; Incentives Regulation: Table 3
Investment Law 30/2014;
Decision of JIC Investment
Council no. 1/1/2016 dated
25/1/2016
Investment Law/article 8A, Decision of JIC Investment Council no. 1/1/2016
dated 25/1/2016: Tables 1-2
Investment Law 30/2014;
Investment Incentives
Regulation 33/2015
Investment Law Art 14.C
Category (Tax
/Customs/Finan
cial)
Applicable
Tax/DutyModality of Incentive
Economy
Wide/Sector-
Specific
Sector
Customs Customs duty Customs duty exemption Sector-specific
Any industrial,
agricultural, touristic,
commercial, crafts, or
service activity registered
in the development zone
in addition to IT. The
specific sector depends
on the designation of the
specific Development
Zone. 1) Maan: Light,
Medium and Heavy
Industries; Ceramics;
Plastics; Electrical
Appliances; Renewable
Energy. 2) Jabal Ajloun
and the Dead Sea:
Tourism, Hospitality and
Eco-Tourism. 3) King
Hussein Business Park:
Technology and
Business. 4) Mafraq:
Light and Medium
Manufacturing;
Logistics. 5) Irbid: IT,
BPO and Healthcare.
C. INCENTIVE DESIGN
Customs Customs duty Customs duty exemption Sector-specificRenewable Energy;
Energy Efficiency
Customs Customs duty Customs Duty Exemption Sector-specific
Logistics, warehouses,
transportation and
tourism.
Customs Customs duty Customs duty exemption Sector-specific Industry and Handicraft
Customs Customs duty Customs duty exemption Sector-specific Industry and Handicraft
Customs Customs duty Customs duty exemption Sector-specific Industry and Handicraft
Customs Customs duty Customs duty exemption Sector-specific
Agriculture and
livestock; hospitals and
comprehensive medical
centers; hotels and tourist
facilities; entertainment
and tourist recreation
centers;; communication
centers; scientific
research centers and
scientific labs; artistic
media production;
conference and
exhibition centers;
transport and/or
distribution and/or
extraction water, gas and
oil derivatives using
pipelines; air transport,
sea transport, and
railways.
Customs Customs duty Customs duty exemption Sector-specific
Agriculture and
livestock; hospitals and
comprehensive medical
centers; hotels and tourist
facilities; entertainment
and tourist recreation
centers;; communication
centers; scientific
research centers and
scientific labs; artistic
media production;
conference and
exhibition centers;
transport and/or
distribution and/or
extraction water, gas and
oil derivatives using
pipelines; air transport,
sea transport, and
railways.
Customs Customs duty Customs duty exemption Sector-specific ICT
Customs Customs duty Customs duty exemption Sector-specific
Depends on the sector
designated for the
specific Free Zone.
National /
Subnational
Available for
Foreign Investors
(Y/N)
Free Zone-specific/Development
Zone-Specific/ASEZ-
Specific/Outside Zones/Inside
and Outside the Zones
Info on the Incentive
Available Online (Y/N)Website (Name)
Subnational Y Development Zone-specific Y JIC
C. INCENTIVE DESIGN D. INFO on TRANSPARENCY
National Y Inside and Outside the Zones Y
Ministry of
Energy and
Mineral Resources
(MEMR)
Subnational Y ASEZ-specific N
National Y Outside the Zones Y JIC
National Y Outside the Zones Y JIC
National Y Outside the Zones Y JIC
National Y Outside the Zones N JIC
National Y Outside the Zones N JIC
National Y Inside and Outside the Zones Y JIC
Subnational Y Free Zone-specific Y JIC
Website (Web
link)
Incentive
Information
Available in
English (Y/N)
Legal Base
Available in
English (Y/N)
Discretion (automatic;
decision based on public
and objectively verifiable
criteria; discretional)
Discretion (additional
details)
www.jic.gov.jo N N Automatic
The investor applies the
incentive automatically upon
satisfying the specified
eligibility criteria without
further approvals. However,
the investor is still required to
obtain from the customs
representative at the JIC a
hard copy exemption letter
signed. The document is then
showed to the customs
authority at the port in order to
apply the exemption.
D. INFO on TRANSPARENCY E. INCENTIVE AWARDING
www.memr.gov.jo N N
Decision based on public
and objectively verifiable
criteria
The decision is based on the
formation of a technical
ministerial committee for
exemptions. The committee
shall look into the exemptions
application for the renewable
energy sources and its devices
and equipment and exempting
them from duties and subject
them to GST for a certain rate
or zero rate, in accordance
with the provisions of the
regulation and submitting the
suitable recommendation to
the minister to ratify the
decision
N N Automatic
www.jic.gov.jo Y N Automatic
The investor applies the
incentive automatically upon
satisfying the specified
eligibility criteria without
further approvals. However,
the investor is still required to
obtain from the customs
representative at the JIC a
hard copy exemption letter
signed. The document is then
showed to the customs
authority at the port in order to
apply the exemption.
www.jic.gov.jo Y N Automatic
The investor applies the
incentive automatically upon
satisfying the specified
eligibility criteria without
further approvals. However,
the investor is still required to
obtain from the customs
representative at the JIC a
hard copy exemption letter
signed. The document is then
showed to the customs
authority at the port in order to
apply the exemption.
www.jic.gov.jo Y N
Decision based on public
and objectively verifiable
criteria
The Technical Committee on
Incentives checks the
compliance of the investor
with the eligibility criteria and
decides the volumes of the
production requirements and
fixed assets and activities to
apply the exemption on.
www.jic.gov.jo Y N
Decision based on public
and objectively verifiable
criteria
The Technical Committee on
Incentives checks the
compliance of the investor
with the eligibility criteria and
decides the volumes of the
services and activities to apply
the exemption on.
www.jic.gov.jo Y N
Decision based on public
and objectively verifiable
criteria
The Technical Committee on
Incentives checks the
compliance of the investor
with the eligibility criteria and
decides the volumes of the
services and activities to apply
the exemption on.
www.jic.gov.jo N N Discretional
Based on the decision of the
Technical Committee on
Incentives.
www.jic.gov.jo Y N Automatic
The investor applies the
incentive automatically upon
satisfying the specified
eligibility criteria without
further approvals. However,
the investor is still required to
obtain from the customs
representative at the JIC a
hard copy exemption letter
signed. The document is then
showed to the customs
authority at the port in order to
apply the exemption.
Eligibility Criteria
Specified (Y/N)Eligibility Criteria (description)
Eligibility Criteria
Available
Publically (Y/N)
Eligibility Criteria
Available in
English (Y/N)
Y
Goods offered by registered investors except
the sales of goods subject to the special
sales tax including vehicles, tobacco,
alcohol and beer are subject to the GST and
custom duties collected in Jordan when sold
for consumption in the Development Area.
The goods consumed in the development
areas are subject to the GST and customs
duties unless consumed for the purpose of
the practice of the economic activity of the
Registered Establishment.
Y N
E. INCENTIVE AWARDING
Y
1) Renewable energy sources and energy
conservation systems and equipment
included in Table 1 of Bylaw No 13 of
2015, and 2) Locally produced and imported
products that are considered production and
manufacturing inputs for renewable energy
sources and energy conservation systems
and equipment in Table 2 of Bylaw No 13
of 2015. From Bylaw No 13 of 2015 Article
9 A-B: "The following conditions shall
apply for exempting renewable energy
sources systems and equipment and energy
conservation systems and equipment from
customs duties and subjecting them to the
general sales tax at a rate of zero: 1. They
shall be new and unused.
2. They shall have the highest energy
efficiency classification according to an
attached sticker label issued by the Jordan
Standards and Metrology Organization
(JSMO) or any reference organization that it
accredits.
3. They shall realize savings not less than
20% of the normal consumption rate of
equivalent traditional non-energy saving
systems and equipment according to a
certificate issued by a local or foreign
specialized testing laboratory that is
accredited by the Jordan Standards and
Metrology Organization (JSMO). B. The
Committee may be satisfied with the two
conditions stipulated in Items 1 and 3 of
Y N
Y Granted to companies registered in ASEZ Y N
Y
Production inputs eligible for the incentive
are included in Tables 1/A and 1/B of the
Incentives Regulation.
Y N
Y
Production requirements and fixed assets for
industrial and crafts activities included in
Table 1/C of the Incentives Regulation
Y N
Y
Production requirements and fixed assets for
industrial and crafts activities included in
Table 1/D of the Incentives Regulation
Y N
Y
Goods needed to practice the activities
included in Table 3 of the Incentives
Regulation
Y N
Y
Goods needed to practice the activities
included in Table 3 of the Incentives
Regulation
Y N
Y
Activities and services of the ICT sector
stated in Table 1 of the decision of JIC no
1/1/2016 dated 25/1/2016
Y N
Y
Goods exported form the Free Zones to
markets other than the Jordanian and on the
goods imported to it including materials,
equipment, machines, supplies, and
construction materials in connection with
building, construction, preparation and
furnishing of projects established in the Free
Zones including spare parts for permanent
maintenance excluding service fees.
Y N
Eligibility
Criteria
Available
Online (Y/N)
Eligibility
Criteria
(web link)
Awarding
Authority (Name)
Application Format
(online/paper)
Average
Length of
Awarding
Process (days)
N JIC and Customs
AuthorityPaper
F. INCENTIVE ADMINISTRATIONE. INCENTIVE AWARDING
Ywww.me.mr.g
ov.jo
Committee on
exemption from
customs duties and
subjecting to the
general sales tax at a
rate of zero
Paper
Within 30 days
of submission of
the complete
application
according to
Article 5 of the
regulation
N ASEZA Paper 7
N JIC Paper
N JIC Paper
N JIC Paper
N JIC Paper
N JIC Paper
N JIC Online
N JIC and Customs
AuthorityPaper
Average Length of Awarding
Process (additional details)
Monitoring
Mechanism
(Y/N)
Monitoring
Authority (Name)
Monitoring (additional
details)
Implementing
Authority (Name)
1) The investor files the signed
hard-copy application at JIC in 1
day through the Customs
Authority representative at JIC. 2)
The investor applies the customs
exemption by showing the signed
authorization at the port.
YJIC; Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs
on a daily basis.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
Authority
F. INCENTIVE ADMINISTRATION
According to Article 5 B of the
regulationY
General Customs
Department, GST
Department
Ministry of Energy
and Mineral
Wealth in
cooperation and
coordination with
the concerned
entities
Upon granting the registration
certificates and final approvalsY ASEZA ASEZA
Direct implementation takes place
once the needed documents are
presented (exemption letter,
manufacturing formula).
YJIC and Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
Authority
Direct implementation takes place
once the needed documents are
presented (exemption letter,
manufacturing formula).
YJIC and Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
Authority
1) The investor can file the signed
hard-copy application at JIC in 1
day through the Customs
Authority representative at the
JIC or by email. 2) The Technical
Committee on Incentives checks
the compliance with the eligibility
criteria and decide the volumes of
the fixed assets and activities to
apply the exemption on. 3) The
investor receives the exemption
letter and applies the incentive
showing the custom exemption
authorization at the port.
YJIC and Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
Authority
1) The investor can file the signed
hard-copy application at JIC in 1
day through the Customs
Authority representative at the
JIC or by email. 2) The Technical
Committee on Incentives checks
the compliance with the eligibility
criteria and decide the volumes of
the fixed assets and activities to
apply the exemption on. 3) The
investor receives notification and
applies the incentive showing the
custom exemption authorization
at the port.
YJIC and Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
Authority
1) The investor can file the signed
hard-copy application at JIC in 1
day through the Customs
Authority representative at the
JIC or by email. 2) The Technical
Committee on Incentives checks
the compliance with the eligibility
criteria and decide the volumes of
the fixed assets and activities to
apply the exemption on. 3) The
investor receives notification and
applies the incentive showing the
custom exemption authorization
at the port.
YJIC and Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
Authority
Y
JIC and the
Customs
Department
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and the
Customs
Department
1) The investor files the signed
hard-copy application at JIC in 1
day through the Customs
Authority representative at JIC. 2)
The investor applies the customs
exemption by showing the signed
authorization at the port.
YJIC and Customs
Authority
On-site visits: Inspection
committees to inspect the
basic and intermediate inputs.
Written reports: detailed
reports documenting activities
and incentives.
JIC and Customs
Authority
Appeal
Procedure (Y/N) Appeal Procedure (description)
Budgeted Amount for
Calendar Year X
(local currency)
Awarded amount in
Calendar Year X
(local currency)
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Cabinet to
examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
F. INCENTIVE ADMINISTRATION
Y
Article 5 of the Regulation: The
Minister's decision shall be subject to
appeal to the Administrative Court
within 30 days of its notification
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulations no. 32 to examine
the objections. The Governmental
Committee shall issue a decision within
30 days of referral of the objections.
The decision of the Committee may be
appealable before the Supreme Court of
Justice. This is addition to the
Investor's right to resort to the
administrative judiciary to object to the
rejection decision (Source: Investment
Law, Art 18 D-F)
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulations no 32 for the year
2015 to examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulation no. 32 for the year
2015 to examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulation no. 32 for the year
2015 , to examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulation no. 32 for the year
2015 , to examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulation No. 32 for the year
Y
The investor can appeal to the Head of
the Investment Commission within 60
days from receiving written decision of
rejection. In case the objection has not
been settled within 15 days, the Head
of the Investment Commission should
refer the objection to the Governmental
Committee formed by the Investment
Window Regulation no. 32 for the year
2015 to examine the objections. The
Governmental Committee shall issue a
decision within 30 days of referral of
the objections. The decision of the
Committee may be appealable before
the Supreme Court of Justice. (Source:
Investment Law, Art 18 D-F)
Awarded Firms in
Calendar Year X
(number)
Name of Awarded
Firms in Calendar
Year X Available
(Yes - internally;
Yes - externally;
No)
Yes-internally
F. INCENTIVE ADMINISTRATION
Yes-internally
3788 Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
# ID Incentive NameBrief Description
(additional details, etc.)
Legal
Reference
(Y/N)
Legal
Reference
Typology
(Primary;
Secondary;
Other)
1 JEDCO1
JEDCO - Governorate
Development Fund (GDF)
subsidized loans
Governorate Development
Fund: Subsidized loans for
domestic SMEs under
construction and existing
construction projects
(contributions to the capital,
convertible bonds, in kind
shares) using non-traditional
financing tools. Investment
currently takes place using in
kind shares, whereby the
minimum funding of the fund
would be 100.00 JDs,
provided it does not exceed
80% of the total size of the
project. 10% of the annual
net profit is deducted,
provided that the total
deductions of profits does
not exceed 25% of the Fund
funding. The loan is repaid
within a period up to 8 years
Y Other
Financial Incentives Available to Investors in Jordan
A. GENERAL INFO B. LEGAL REFERENCE
2 JEDCO2
JEDCO - Jordan Innovation
Center Network (JICN) -
Incubators Matching Grant
Start-up can benefit from
incubators in Amman,
Jerash, Irbid, Madaba,
Karak, Tafila providing
business development /
consulting services for
Jordanian start-ups in the
targeted Governorates for
selected sectors. The
incentive mechanism is a
matching grant under the
JICN covers 80% of the
costs for up to 15,000 JOD.
The program is funded by
JEDCO and King Abdullah
II Fund for Development
(KAFD) and administered by
JICN. All projects that have
received a grant shall be
subject to income tax and
stamp duties. In the event of
buying any materials from
abroad, customs duties are
paid by the project owner.
Y Primary
3 JLGC1 JLGC - SME Loan guarantee
Loan guarantee for SMEs.
Maximum loan amount:
100,000 JOD. Max payment
period: 72 months.
Guarantee ratio: 70%
N
4 JLGC2JLGC - Industrial Loan
guarantee
Industrial loan guarantee:
max loan amount: 550,000
JOD. Max payment period:
96 months. Guarantee ratio:
70%
N
5 JLGC3JLGC - Capital lease
guarantee
Capital Lease guarantee.
Max loan amount: 550,000.
Max payment period: 96
months. Guarantee ratio:
70%
N
6 JLGC4JLGC - Entrepreneurship
financing
Entrepreneurship financing:
Max loan amount: 75,000.
Max payment period: 96
months. Guarantee ratio:
70%
N
7 JLGC5JLGC - Real estate loan
guarantee
Real estate guarantee: Max
loan amount: 75,000 JOD.
Max payment period: 300
months. Guarantee ratio:
75%.
N
8 JLGC6JLGC - Land purchase loan
guarantee
Land purchase guarantee:
Max loan amount: 50,000.
Max payment period: 120
months. Guarantee ratio:
70%.
N
9 JLGC7JLGC - Export credit
guarantee
Export guarantee: Max credit
amount: 4 million JOD. Max
payment period: 6 months.
Guarantee ratio: 90%.
N
10 JLGC8JLGC - Domestic credit
guarantee
Domestic guarantee: Max
credit amount: 4 million
JOD. Max payment period: 4
months. Guarantee ratio:
90%.
N
Legal Reference NameLegal Reference (Law section/
Article)
Category (Tax
/Customs/Finan
cial)
Applicable
Tax/Duty
Cabinet decisionCabinet decision no. 617 dated
3/7/2012Financial
B. LEGAL REFERENCE C. INCENTIVE DESIGN
Corporation Law no. 33 for
the year 2008Article 5, paragraph C Financial
Financial
Financial
Financial
Financial
Financial
Financial
Financial
Financial
Modality of Incentive
Economy
Wide/Sector-
Specific
SectorNational /
Subnational
Available for
Foreign Investors
(Y/N)
Subsidized loan Sector-specificIndustry, services,
agricultural industrySubnational Y
C. INCENTIVE DESIGN
Matching grant Sector-specificFood industries; creative
industries; light industry; Subnational N
Loan guarantee Economywide National Y
Loan guarantee Sector-specific Industry and Handicraft National Y
Loan guarantee Economywide National Y
Loan guarantee Economywide National Y
Loan guarantee Sector-specific Real estate National Y
Loan guarantee Economywide National Y
Loan guarantee Economywide National Y
Loan guarantee Economywide National Y
Free Zone-specific/Development
Zone-Specific/ASEZ-
Specific/Outside Zones/Inside
and Outside the Zones
Info on the Incentive
Available Online (Y/N)Website (Name)
Website (Web
link)
Incentive
Information
Available in
English (Y/N)
Inside and Outside the Zones Y JEDCO www.jedco.gov.jo Y
C. INCENTIVE DESIGN D. INFO on TRANSPARENCY
Inside and Outside the Zones YJEDCO; Business
Innovation Center
www.jedco.gov.jo
and www.bic.joY
Inside and Outside the Zones Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y
Inside and Outside the Zones Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y
Inside and Outside the Zones Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y
Inside and Outside the Zones Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y
Inside and Outside the Zones Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y
Inside and Outside the Zones Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y
Inside and Outside the Zones Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y
Inside and Outside the Zones Y
Jordan Loan
Guarantee
Corporation
(JLGC)
www.jlgc.com Y
Legal Base
Available in
English (Y/N)
Discretion (automatic;
decision based on public
and objectively verifiable
criteria; discretional)
Discretion (additional
details)
Eligibility Criteria
Specified (Y/N)
Decision based on public
and objectively verifiable
criteria
Projects are assessed and
studied in different phases
(internal and sub-committees)
, and the funding decision is
taken by the Executive
Committee of Governorates
Development Fund emanating
from JEDCO
Y
D. INFO on TRANSPARENCY E. INCENTIVE AWARDING
Y
Decision based on public
and objectively verifiable
criteria
The Technical Committee on
Incentives checks the
compliance with the eligibility
criteria and decides whether
the company can benefit from
the program.
Y
Discretional
Credit study and evaluation of
the application are conducted,
in addition to ensuring that the
purpose of the loan is meeting
the loan guarantee criteria.
When clients submit a loan
guarantee application, it will
be financially analyzed, then
an approved written letter is
provided to the client.
Y
Discretional Case by case Y
Discretional case by case Y
Discretional
Credit study and evaluation of
the application are conducted,
in addition to ensuring that the
purpose of the loan is meeting
the loan guarantee criteria.
When clients submit a loan
guarantee application, it will
be financially analyzed, then
an approved written letter is
provided to the client.
Y
Discretional
Credit study and evaluation of
the application are conducted,
in addition to ensuring that the
purpose of the loan is meeting
the loan guarantee criteria.
When clients submit a loan
guarantee application, it will
be financially analyzed, then
an approved written letter is
provided to the client.
Y
Discretional
Credit study and evaluation of
the application are conducted,
in addition to ensuring that the
purpose of the loan is meeting
the loan guarantee criteria.
When clients submit a loan
guarantee application, it will
Y
Discretional
1. Providing the names and
requested credit limits for two
buyers.
2. Receiving the approved
credit limits
3. Filling the annex with the
expected turnovers by the
Potential policy holder
4. Providing a Price Offer, and
receiving the acceptance by
the Potential policy holder
5. Preparing and signing the
policy between the two parties
Y
Discretional Case by case Y
Eligibility Criteria (description)
Eligibility Criteria
Available
Publically (Y/N)
Eligibility Criteria
Available in
English (Y/N)
Eligibility
Criteria
Available
Online (Y/N)
Eligibility
Criteria
(web link)
The contribution of the project owner
should not be less than 10% of the project,
provided the remaining funding is made
available. The Jordanian labor should not be
less than 60%. The project owner should
highlight the economic impact of the project
through the added value it represents in
terms of providing new work opportunities
and migrant workers substitution, and cross-
cutting with different sectors and providing
export opportunities
Y Y Ywww.jedco.g
ov.jo
E. INCENTIVE AWARDING
Of Jordanian nationality, mature, adult,
sane,(above 18) has an idea of an achievable
project, and of an economic feasibility. Has
scientific and technical qualifications in the
field of the project. Enrolment in a training
course entitled "establish your own
business". Implementation of the project in
any governorate except for the Capital and
Zarka. The project should be productive or
service oriented.
Y N Y
www.jedco.g
ov.jo and
www.bic.jo
Insurance on the life of the borrower/ client
Insurance on the project assetsN Y N
N Y N
N Y N
Life Insurance on the of the borrower/
client; Insurance on the project assetsN Y N
Life Insurance of the borrowed N Y N
Life Insurance of the borrowed N Y N
• In order to sign a policy it should contain
at least two buyers.
• The Maximum credit limit is 4,000,000$,
with exceptional cases.
• Covering Political and commercial risks.
Y Y Y
http://www.jl
gc.com/en/pa
ge/services-
and-programs
• In order to sign a policy it should contain
at least two buyers.
• The Maximum credit limit is 4,000,000$,
with exceptional cases.
• Covering commercial risk.
Y Y Y
http://www.jl
gc.com/en/pa
ge/services-
and-programs
Awarding
Authority (Name)
Application Format
(online/paper)
Average
Length of
Awarding
Process (days)
Average Length of Awarding
Process (additional details)
Monitoring
Mechanism
(Y/N)
JEDCO Paper 3-9 months
Depends on the readiness of the
project in terms of obtaining the
approvals and licenses and the
availability of experiences to
commence the project works in
the event of obtaining the
approvals and licenses
Y
F. INCENTIVE ADMINISTRATION
Jordan Innovation
Centers Network
(JICN)/Business
Incubators
Paper
The technical
committee for
incentives
checks the
compliance with
the eligibility
criteria and
decides if the
company can
benefit from the
program
1) Companies submit the paper-
format application by email or in-
person. 2) A Technical
Committee reviews the
application and decides on the
awarding.
JLGC credit
committeePaper
Maximum two
working days
JLGC credit
committeePaper
Maximum three
working days Y
JLGC credit
committeePaper
Maximum three
working days Y
JLGC credit
committeePaper
Maximum two
working daysY
JLGC credit
committeePaper
Maximum two
working daysY
JLGC credit
committeePaper
Maximum two
working daysY
PaperMaximum 15
working daysY
PaperMaximum 15
working daysY
Monitoring
Authority (Name)
Monitoring (additional
details)
Implementing
Authority (Name)
Appeal
Procedure (Y/N)
JEDCO
Periodical reports are
submitted to the Royal Court
and the Presidency of the
Fund about the performance
of the Fund
JEDCO
F. INCENTIVE ADMINISTRATION
Jordan Innovation
Centers Network
(JICN)
Y
Risk Management
committee audit
any loan guarantee
application/cases
JLGC Risk
Management
committee and
Internal audit
committee
N
* risk management
consultants:
guaranteed amount
50 thousand Dinar
or higher….
*internal auditor:
randomly selected
loan applications
JLGC credit
committee Y
*risk management
consultants:
guaranteed amount
of 50 thousand JD
or above *internal
auditor: randomly
selected loan
application
JLGC credit
committee Y
Risk Management
committee audit
any loan guarantee
application/cases
JLGC Risk
Management
committee and
Internal audit
committee
y
Risk Management
committee audit
any loan guarantee
application/cases
JLGC Risk
Management
committee and
Internal audit
committee
y
Risk Management
committee audit
any loan guarantee
application/cases
JLGC Risk
Management
committee and
Internal audit
committee
y
The internal
auditor takes
samples at the end
of each month.
JLGC credit
committee Y
The internal
auditor takes
samples at the end
of each month.
JLGC credit
committee Y
Appeal Procedure (description)
Budgeted Amount for
Calendar Year X
(local currency)
Awarded amount in
Calendar Year X
(local currency)
Awarded Firms in
Calendar Year X
(number)
55 million JOD until the
end of 2016 and
indicative 20 million till
the end of 2018
59 million JOD
Approval to finance 93
projects and to sign
agreements for 57 projects
F. INCENTIVE ADMINISTRATION
The applicant can request information
about the assessment process and its
results and re-apply again
112 have benefited
between 2010 and 2015
Decision reconsideration depends on
the additional information sent from the
bank.
# of loan=475
The face
value=16119629 JD
# of loan=475
The face
value=16119629 JD
707
By email with further clarification 2015: 17,818,308 JD 2015:13,259,909 JD 71
By email with further clarification 2015:6,091,520 JD 2015: 4,213,913 JD 3
Decision reconsideration depends on
the additional information sent from the
bank.
Included in the SME
(above)
Included in the SME
(above)
Included in the SME
(above)
Decision reconsideration depends on
the additional information sent from the
bank.
# of loan=32
The face value=2017222
JD
# of loan=32
The face
value=2017222 JD
62
Decision reconsideration depends on
the additional information sent from the
bank.
0 0 0
In case of credit limit rejection, we can
reconsider our decision if the potential
policy holder provide us with
additional financial information about
the buyer.
50,000,000 JDs 45,275,209.237 JDs 729
In case of credit limit rejection, we can
reconsider our decision if the potential
policy holder provide us with
additional financial information about
the buyer.
10,000,000 JDs 5,878,942.182 JDs 291
Name of Awarded
Firms in Calendar
Year X Available
(Yes - internally;
Yes - externally;
No)
Yes-internally
F. INCENTIVE ADMINISTRATION
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally
Yes-internally