Development and Free Zones

The Investment Commission oversees a number of special economic zones, distributed in various locations in the Kingdom and our Investment Window provides simple and fast registration and licensing services to companies operating in Development Zones and Free Zones.

Free Zones facilitate transit of goods, stimulate economic activity and play a significant role in contributing to strengthening Jordan’s position as a centre for trade.

 

Foreign Investment in Development Zones and Free Zones enjoy

100% Foreign OwnershipFacilitated Visa PermitsReturn of capital and profits to the country of origin

 

DEVELOPMENT ZONES :

  • 5% income tax for income generated from all economic activities undertaken in the zones.
  • 5% income tax for income generated from all economic activities undertaken in the zones.
  • Income tax exemptions on profits generated from certain economic activities.
  • 5% income tax for income generated from all manufacturing activities.
  • Enjoy export tax exemptions offered in the Kingdom on goods and services.
  • Reduction to (0%) on sales tax for goods and services used by the enterprise for business purposes within the zone with no guarantee.
  • 7% sales tax on specific services offered by registered establishments in the zone when offered therein.
  • Customs duties exemption except on certain goods.

 

FREE ZONES:

  • Income tax exemptions on profits generated from certain economic activities.
  • Exemptions from land and building taxes as well as service charges for street paving, planning and improvements.
  • 0% sales tax on services offered by registered establishments in the zone when offered therein.
  • 0% sales tax on goods consumed by registered establishments in the zone for business purposes.
  • Income tax exemption on foreign workers remunerations.
  • Exemptions from customs duties.

 

Is your business growth better served by being located in a development or a free zone?