Jordan Corporate Tax Calculator 2026 (21%)
Estimate corporate income tax in Jordan on any profit: tax due, effective rate and profit after tax, with the 21% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in Jordan
Most companies: 20% income tax + 1% national contribution: a flat 21% on taxable profit. Banks: 35% + 3% national contribution: a flat 38% on taxable profit. Electricity generation/distribution: 24% + 3%: a flat 27% on taxable profit. Mining of raw materials: 24% + 7%: a flat 31% on taxable profit. Financial intermediation, brokerage, currency exchange, finance leasing: 24% + 4%: a flat 28% on taxable profit. Telecommunications, insurance and reinsurance: 24% + 2%: a flat 26% on taxable profit.
Calendar year (other year-end with approval); 2026 rates unchanged
21% for most companies (20% + 1% national contribution)
Who qualifies for the lower rates
- Income from Jordanian bank deposits/funds taxed at 10%; foreign branches of Jordanian companies at 10%.
- PwC (reviewed 5 Jul 2026) lists no separate industrial-company rate; industrial companies fall under the 20% general rate unless an incentive applies.
Local taxes and minimum taxes
No governorate or local income taxes
Filing and payment
Return and balance by the end of the 4th month after year-end; 2 advance payments if prior-year gross income > JOD 1m; late fine 0.4% per week
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in Jordan?
Most companies: 20% income tax + 1% national contribution: a flat 21% on taxable profit. Banks: 35% + 3% national contribution: a flat 38% on taxable profit. Electricity generation/distribution: 24% + 3%: a flat 27% on taxable profit. Mining of raw materials: 24% + 7%: a flat 31% on taxable profit. Financial intermediation, brokerage, currency exchange, finance leasing: 24% + 4%: a flat 28% on taxable profit. Telecommunications, insurance and reinsurance: 24% + 2%: a flat 26% on taxable profit.
How much corporate tax is due on a profit of JOD 100,000.000?
On a taxable profit of JOD 100,000.000 this calculator estimates JOD 21,000.000 of tax, an effective rate of 21%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
Income from Jordanian bank deposits/funds taxed at 10%; foreign branches of Jordanian companies at 10%. PwC (reviewed 5 Jul 2026) lists no separate industrial-company rate; industrial companies fall under the 20% general rate unless an incentive applies.
When is the corporate tax return due?
Return and balance by the end of the 4th month after year-end; 2 advance payments if prior-year gross income > JOD 1m; late fine 0.4% per week
Does the estimate include local taxes and minimum taxes?
No governorate or local income taxes.
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against PwC and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- PwC Worldwide Tax Summaries (authoritative) - Jordan - Corporate - taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative) - Jordan - Corporate - tax administration — PwC
- PwC Worldwide Tax Summaries (authoritative) - Jordan - Corporate - tax credits and incentives — PwC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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