Set up a company in Jordan.
The Levant logistics and services hub — stable Hashemite Kingdom, USD-pegged dinar since 1995, and the unusual combination of US FTA, EU Association, EFTA, and Pan-Arab free-trade access. Sector-tiered CIT from 5% (zones) and 14% (industrial) to 20% (general). Coordinated through senior local Jordanian counsel.
To set up a company in Jordan, you choose a legal structure (most commonly a Limited Liability Company — sharikat that mas’uliyyah mahdudah, equivalent to a UK Ltd or German GmbH), prepare the Articles of Association, register with the Companies Control Department (CCD) at the Ministry of Industry, Trade and Supply, deposit the minimum capital, and register with the Income and Sales Tax Department (ISTD) for corporate tax and GST/VAT, plus the Social Security Corporation (SSC) for any employees.
Standard formation takes 3 to 5 days at CCD; up to 14 days for foreign or complex setups. Minimum capital for a foreign-invested LLC is JOD 50,000 (~€65,000). Since April 2024, 50% of declared capital must be paid at incorporation with the balance due within 60 days. CIT rates vary by sector: 20% general, 14% industrial, 24% telecoms/insurance/mining, 35% banks. GST/VAT is 16%, with zero-rating for exports and supplies into ASEZ and development zones.
Grant & Graham coordinates the engagement through senior local Jordanian counsel and accountants — structure advice, CCD filing, banking introductions, ISTD tax and VAT registration, SSC employer registration, sector licensing, e-invoicing setup, and ongoing compliance.
Sector-tiered CIT. Materially lower in zones and industry.
Jordan operates a deliberately tiered corporate tax structure rather than a flat rate — favouring industrial manufacturing (14%), free zones and ASEZ (5–10%), while taxing banks, telecoms and extractives at the higher end (24–35%). On top of CIT, a National Contribution Tax of 1–7% applies depending on sector. The system rewards the activities Jordan wants to anchor — manufacturing, exports, technology — and is meaningfully better for those activities than headline numbers suggest.
Other notable items: Higher CIT bands: 24% for telecoms, insurance, financial intermediation, electricity and mining; 35% for banks. National Contribution Tax adds 1–7% on top of CIT. Branch profits taxed at 10% net branch income (effectively a remittance-style tax). Social Security: 14.25% employer / 7.5% employee on salary up to the cap. Withholding tax 7% on services, 10% on royalties. Capital gains generally exempt within Jordan except for depreciable assets and certain share types — capital gains on IT-company shares exempt for the first sale within 15 years of registration or 1 January 2019 (whichever is earlier). Approximately 30 tax treaties in force.
Nine reasons businesses choose Jordan.
A genuinely under-rated Levant gateway — stable monarchy, currency-pegged macro framework, deeper Western treaty access than most GCC peers, and a sector-tiered tax system that rewards the activities you most often want to anchor.
USD-pegged dinar since 1995
The Jordanian Dinar has been pegged to the USD at 0.708 JOD/USD since 1995 — one of the longest-standing pegs in MENA, maintained through significant regional volatility. For USD-revenue businesses, FX risk is effectively eliminated.
Seven FTAs & 48 BITs
Jordan has Free Trade Agreements with the US (since 2001 — the second-ever US FTA after Israel), EU (Association Agreement since 2002), EFTA, Turkey, Canada, Singapore, plus Pan-Arab Free Trade Area access. ~1.5 billion consumers under preferential terms.
14% industrial CIT
One of the most competitive industrial corporate tax rates in MENA. Designed specifically to anchor manufacturing in Jordan. Combines with QIZ (Qualifying Industrial Zone) status for duty-free US market access on qualifying goods.
Aqaba Special Economic Zone
ASEZ offers 5% CIT, 0% customs on imports, 0% sales tax on goods/services for export, and streamlined licensing. Jordan’s flagship free zone — deep-water port, international airport, hotel and tourism infrastructure all within the zone.
Stable Hashemite monarchy
Constitutional monarchy under King Abdullah II. Decades of macroeconomic and political stability in a region where neither is given. Long-standing security alliance with the US, UK, and EU. AAA-rated diplomatic position.
Pharmaceuticals & industrial base
Jordan is the second-largest pharmaceutical producer in MENA (after Egypt by volume) — major global generic and specialty manufacturing. Strong industrial base across textiles (QIZ-driven), packaging, fertilisers, and engineering.
ICT & tech hub
Amman has Arab MENA’s strongest English-speaking tech talent pool per capita. Major IT outsourcing destination. The Income Tax Law specifically exempts capital gains on IT-company shares (first sale, 15-year window) — a deliberate technology-anchoring measure.
GCC bridge without GCC complexity
Jordan is the natural bridge into GCC markets without the higher capitalisation requirements of UAE mainland or Saudi Arabia. Many international businesses use Jordan as the regional services hub for GCC client work — lower cost base, deep talent.
English commercial environment
English is widely used in commercial and legal practice. Most senior business and professional contracts are bilingual. Anglo-Saxon-style company law foundations (Companies Law of 1997). Most senior advisers speak fluent English.
Eight legal structures — one usually fits.
For most foreign investors, the LLC is the practical default. The Private Shareholding Company offers more flexibility for growth and share classes. Branch and Representative Office are foreign-presence forms with specific restrictions.
Limited Liability Company
The standard structure for trading and operating businesses. Separate legal entity, limited liability. Minimum 1 shareholder. Minimum foreign capital JOD 50,000 (50% paid at incorporation since April 2024). 100% foreign ownership in most sectors.
Private Shareholding Company
Private joint-stock company. Flexible share classes and governance. May be formed by one or more shareholders. Minimum capital JOD 50,000. Used by growth-stage and PE-backed businesses needing share-class flexibility without public-listing burdens.
Public Shareholding Company
Public joint-stock company. Shares can be listed on the Amman Stock Exchange (ASE). Minimum authorised capital JOD 500,000, with at least JOD 100,000 subscribed. Heavier disclosure, governance and audit requirements. Required for banks and insurers.
Limited Partnership in Shares
Hybrid structure combining partnership and shareholding elements. At least 2 general partners (unlimited liability) and 3 limited partners. Minimum capital JOD 100,000. Used in some specialist contexts — less common for foreign investors.
Sole Proprietorship
Single owner, no separate legal personality, full personal liability. No minimum capital. Generally limited to Jordanian nationals or residents with specific status. Used for freelance and small-scale local trading.
General Partnership
Two or more partners with unlimited joint and several liability. No minimum capital. Tax-transparent. Used in some Jordanian professional services contexts. Less common for foreign investors.
Branch
An operating branch of a foreign company. Can conduct commercial activities. Parent retains full liability. Subject to CCD registration as a foreign company. Branch net income taxed at a flat 10%. Used where the parent must remain the legal entity.
Representative Office
Liaison office of a foreign company — limited to representational, marketing and research activities. Cannot conduct commercial transactions or generate revenue in Jordan. Income tax-exempt. Useful for market exploration before fuller commitment.
Talk to us first
LLC is the workhorse for most foreign investors. Private Shareholding for growth/PE structures. ASEZ for export-focused manufacturing or services. Branch where the parent must remain the legal entity. A 25-minute call usually settles it.
Book a call →From decision to live entity.
The end-to-end registration sequence for a Jordanian LLC — coordinated by Grant & Graham through senior Jordanian legal and accounting counsel.
Trade name reservation
Submit proposed trade name(s) to the Ministry of Industry, Trade and Supply (MITS) for approval via the Commercial Register Department. Submit 2 to 3 alternatives. Names must be unique and comply with Jordanian naming regulations. Approval typically within 2 to 3 working days.
Mainland vs zone decision
Decide between mainland LLC and ASEZ/development-zone incorporation. ASEZ (5% CIT, 0% customs, 0% GST on exports) is administered by the Aqaba Special Economic Zone Authority (ASEZA), not CCD — different registration track. Most service businesses go mainland; export-focused manufacturing and tourism often go ASEZ.
Articles of Association & founder documentation
Draft the Articles of Association (in Arabic, with English translation for foreign founders) under Companies Law No. 22 of 1997. Define shareholders, share capital, business objects, signatory authority, manager appointment. Apostilled good-standing certificate and constitutional documents required for foreign corporate shareholders.
Capital deposit (50% at incorporation)
Since April 2024, 50% of declared share capital must be paid into a Jordanian bank account at incorporation, with the balance due within 60 days. For a foreign LLC: minimum JOD 50,000 declared, so minimum JOD 25,000 paid at registration. This is a meaningful change from the prior regime.
CCD registration
Submit the incorporation file to the Companies Control Department (CCD) at the Ministry of Industry, Trade and Supply. CCD review typically takes 1 to 2 working days; total formation 3 to 5 days for straightforward cases, up to 14 days for foreign or complex setups. Certificate of registration issued with the Commercial Registration number.
CCD →ISTD tax & VAT registration
Register with the Income and Sales Tax Department (ISTD) for the Tax Identification Number (TIN). Register for GST/VAT if the activity qualifies or if voluntary registration is required. Mandatory e-invoicing phased in — integration with the ISTD e-invoicing platform required from the relevant phase covering the company’s sector/size.
ISTD →Social Security Corporation enrolment
Register with the Social Security Corporation (SSC) as an employer. Required before paying any salaries. Contributions: 14.25% employer, 7.5% employee on insurable salary up to the cap (JOD 4,000/month as of 2026). Covers pensions, disability, maternity, unemployment and work-injury cover.
SSC →Sector licensing & municipality permits
Sector-specific licensing where required (Central Bank of Jordan for financial services; TRC for telecoms; JFDA for pharmaceuticals/medical devices; Ministry of Tourism for tourism). Municipality licences from the Greater Amman Municipality (or relevant local authority) for physical premises. Investment incentives under the Investment Environment Law administered by the Ministry of Investment.
Ongoing compliance
Monthly or bi-monthly VAT returns. Quarterly CIT advance instalments. Monthly SSC and payroll filings. Annual CIT return due within 4 months of year-end, filed electronically in Arabic via the ISTD portal. Annual financial statements per IFRS. Audit required for nearly all companies. E-invoicing real-time reporting from the relevant rollout phase.
What it costs to incorporate & run.
All figures are indicative for a standard mainland LLC setup with one or two foreign shareholders. Jordan is mid-priced in MENA — cheaper than Bahrain or UAE mainland, broadly comparable to Egypt for setup, more expensive ongoing than Egypt because of mandatory audit.
One-time setup
Excludes the JOD 50,000 minimum foreign capital (of which JOD 25,000 must be paid at registration; balance within 60 days). ASEZ or development-zone setup adds zone-specific fees but no professional CCD route. Sector licensing fees separate.
Ongoing monthly / annual
Audit is mandatory for nearly all Jordanian companies regardless of size. E-invoicing integration with ISTD platform is a one-time setup; ongoing compliance reporting is real-time. Sector licences and municipality permits add their own annual fees.
The legal framework to know.
A summary of the core legislation governing companies in Jordan — substantive work is delivered through senior Jordanian counsel.
Corporate Law
- Companies Law No. 22 of 1997 (as amended)
- Investment Environment Law No. 21 of 2022
- Civil Code (contracts & obligations)
Tax Law
- Income Tax Law No. 34 of 2014 (as amended)
- General Sales Tax Law No. 6 of 1994
- National Contribution Tax provisions
Employment Law
- Labour Law No. 8 of 1996
- Social Security Law No. 1 of 2014
- Work permit regulations for foreign employees
Data & Cyber
- Personal Data Protection Law No. 24 of 2023
- Cybercrime Law No. 17 of 2023
- National Cybersecurity Centre oversight
Free Zones & ASEZ
- Aqaba SEZ Law No. 32 of 2000
- Development & Free Zones Law No. 2 of 2008
- Investment incentives regulations
Intellectual Property
- Patents Law No. 32 of 1999
- Trademarks Law No. 33 of 1952
- Copyright Law No. 22 of 1992
Jordan, answered.
Four steps from enquiry to live entity.
Discovery call
30-minute conversation to understand your business, sector, mainland vs ASEZ choice, shareholder structure, capital deposit options, and what you actually need from the Jordanian entity.
Recommendation
Senior advisory on the right structure (LLC, Private Shareholding, ASEZ, Branch), sector licensing pathway, banking partner, and tax regime. Fixed quote in EUR or JOD.
End-to-end formation
CCD filing, capital deposit, ISTD tax and VAT registration, SSC employer setup, e-invoicing integration, banking introductions, sector licensing where needed.
Ongoing support
Retained accounting, VAT and e-invoicing compliance, payroll, annual filings, mandatory audit coordination, and structural changes as you scale.
Ready to incorporate in Jordan?
Tell us in 25 minutes what you need. We’ll tell you honestly whether Jordan is the right Levant base — mainland or ASEZ — and if it is, we’ll handle the setup end-to-end through senior local counsel.