Development Zones
5% Income Tax on Manufacturing Activities
0% Income Tax on Exported Services
Jordan's Development Zones: Investment Benefits & Incentives
The ministry regulates the work of Development Zones throughout the Kingdom. They are dedicated to various fields of business and industry and are equipped with the investor’s needs of infrastructure and services. These areas are managed by development companies that work to develop the infrastructure and facilitate the work of investors. Development Zones aim to distribute the gains from economic development and create job opportunities by creating a competitive advantage based on specialization and providing an integrated system of services to investors that support the growth and development of enterprises.
Benefits and Incentives for Registered Enterprises in Development Zones
100% Exemption for Buildings and Constructions
Paving, organization and improvement, licensing fees, and building & land taxes.
0% Customs Duties & Sales Tax
This exemption applies to fixed assets. inputs. production requirements, a spare parts within development zones.
10% Income Tax
This rate applies to all other registered enterprises operating within development zones.
5% Income Tax
One of the lowest in the region, available to manufacturing companies operating in development zones.
0% Sales Tax on Exported Services
Exported services are completely exempt from sales tax, offering additional savings for service-based sectors.
Local Market Exemptions for Jordan-Origin Goods
Goods produced within the Development Zone that qualify as Jordanian origin are exempt from all customs duties and taxes when sold locally.
0% Income Tax on Exported Services
Companies exporting services enjoy full income tax exemption, boosting competitiveness in international markets
Sales Tax Exemption on Handling and Transport Vehicles
Handling and transportation vehicles (10+ persons including driver), sold to a Registered Establishment for transporting workers, are exempt from general sales tax.
Income Tax on the Institutions Registered in Developmental Zones
The tax on the enterprise registered in the Developmental Zones arising from the activities of the licensed manufacturing industries in these zones where the local added value is not less than (30%) is at the rate of (5%).
Income tax shall be at a rate of (10%) of the taxable income of the registered enterprises in the development zone for the rest of its activities and projects.
Competitive Advantage:
Information and communication technology (ICT), training and research centers, smart city.
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Competitive Advantage:
Textiles and garments industries.
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Competitive Advantage:
Chemical industries, logistics services, and renewable energy.
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Competitive Advantage:
Agro-industrial and food industries.
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Competitive Advantage:
Tourism sector, eco-lodges and chalets, and therapeutic resorts.
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Competitive Advantage:
Eco-tourism.
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Competitive Advantage:
Pharmaceutical manufacturing, medical supplies, food industries, and engineering industries.
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Competitive Advantage:
Textiles and garments industries.
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Competitive Advantage:
Engineering and metal industries.
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Competitive Advantage:
Communications and Information Technology sector (ICT), business incubator.
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Competitive Advantage:
Food industries and packaging industries.
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Competitive Advantage:
Tourism sector and medical tourism.
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Competitive Advantage:
Pharmaceuticals, medical supplies, food industries, and dietary supplements.
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Competitive Advantage:
Engineering and metal industries, recycling, and logistics storage services.
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Competitive Advantage:
Textiles and garments industries.
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Competitive Advantage:
Garments and knitting industries, agro-food industries.
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Competitive Advantage:
Agro-food industries.
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Competitive Advantage:
Chemical industries (particularly fertilizers), construction industries, and renewable energy.
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Competitive Advantage:
Agriculture and livestock farming.
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Competitive Advantage:
Mining transformation industries and construction industries.
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Economic Activity Licensing in Development Zones
The Ministry of Investment is responsible for issuing electronic licenses for conducting economic activities within development zones. This license serves as an official and accredited professional permit.
As the regulatory authority, the ministry also issues construction permits for establishments to ensure an investment environment that aligns with regulatory provisions and comprehensive master plans, while meeting structural and public safety requirements. This ensures the highest levels of efficiency and effectiveness in service delivery.
To access the Ministry of Investment’s electronic services portal, click here: