This guidance was published on July 20, 2025. Check the latest official rules and instructions before making a decision or filing.
Submitting the statutory annual income tax return is the most critical fiscal milestone for any enterprise registered in Jordan.
Statutory Deadlines
Jordanian law dictates that corporations must submit their tax declaration and settle the declared liability within the first four months following the financial year-end (no later than April 30th for standard calendar fiscal years).
Legitimate Deductible Expenses
Under Article (9) of the Income Tax Law, expenses incurred exclusively and wholly in the production of taxable income are deductible, provided:
- Invoices and supporting documentation comply strictly with the national invoicing regulations.
- The expenses are paid or accrued within the designated fiscal period.
- Depreciation calculations adhere to official statutory depreciation schedules.
Consequences of Administrative Assessment
Failure to file returns or maintain formal audited ledgers grants the tax assessor the authority to enforce arbitrary administrative assessments along with delay interest and statutory non-compliance surcharges.