Legal studies

Studies to help you understand the next step.

General legal studies on questions relevant to individuals and companies in Jordan. Review your matter’s facts before relying on it professionally.

417

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excluding the courts section

7

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Judicial principles and studiesTax and banking

Withholding of Income Tax — Foreign (Non‑Resident) Company

A brief summary explaining when a non‑resident's income is subject to withholding under specific Income Tax Law provisions, and when inspection services for goods exported outside Jordan are not taxable.

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Commercial ContractsContracts and obligations

Commercial Contracts in Jordan: A Practical Guide Before Signing and During Performance

A bilingual educational guide to party due diligence, signing authority, scope, invoicing, records, customs and common risks in Jordanian commercial contracts, with an express update and professional-advice disclaimer.

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TaxationLeases and use rights

Taxation in Jordan: A Practical General Guide to Tax Compliance

A bilingual educational guide to Jordanian tax compliance covering the general framework, registration, e-invoicing, returns, refunds, tax-sensitive contract clauses, common risks, and the need to verify current law.

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Investment LawTax and banking

The Legal Framework for Investment in Jordan (Updates through 2026)

A concise overview of the main statutes and recent amendments governing investment in Jordan, with emphasis on the Investment Environment Law of 2022 and the legal regime for public-private partnership projects. The summary highlights practical effects of incentives, restrictions and procedural requirements reflected in the texts and select judicial decisions cited in the source material.

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Investment & LawTax and banking

Registering Investments in Jordan: Procedures and Legal Framework (2026)

A concise overview of investment registration in Jordan, focusing on the definition and types of investment (domestic and foreign; direct and portfolio), the investor card system, and the investment window mechanism. The summary also sets out legislative incentives, guarantees and practical procedural considerations.

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Investment Law & RegistrationLeases and use rights

Registering Investment in Jordan: Key Rules for 2026

This summary outlines the legal framework for what constitutes investment in Jordan, its economic role, and the investor‑card categories and conditions set out in the implementing instructions. It also explains the Investment Window (one‑stop shop) and the statutory incentives under Investment Law No. 30 of 2014, while stressing the need to verify current texts and practice.

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Investment & LegislationTax and banking

Jordan as an Investment Destination: Features and Procedures

This summary outlines Jordan's investment appeal, covering the encouraging investment environment, statutory incentives under Investment Environment Law No. 21 of 2022, and the citizenship-by-investment framework. It describes available citizenship and residency routes tied to investment and highlights timing, procedural requirements, security screening and proof-of-funds obligations.

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Real Property LawCompensation and insurance

The Nature of the Improvement Tax in Jordanian Law

The piece explains the link between expropriation decisions and the imposition of an improvement tax on properties whose value rises as a result of expropriation-related works. It highlights the statutory constraints and procedures in Jordanian law, including rate caps, payment mechanisms, set-off rules and the statutory exemptions.

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InvestmentLeases and use rights

Investment in Jordan: Overview of the Legal Framework and Incentives

This summary outlines the concept, importance and types of investment, highlighting the main attraction factors in Jordan and the incentives applicable inside and outside developmental and free zones. The text was revised to reflect the amendments referenced for 2023; users should verify current laws and implementing regulations.

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Investment LegislationLeases and use rights

Jordanian Investment Law 2014 (repealed)

The 2014 Investment Law established the legal framework for tax and customs incentives, created the Investment Council and Investment Authority, and introduced a one‑stop Investment Window and rules for developmental and free zones. The source indicates the law was later superseded by 2022 legislation; therefore verify the current legal text before relying on it.

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Corporate LawTax and banking

Registration of Nonprofit Companies (Private Joint‑Stock): Rules and Procedures

A concise overview of Jordan's legal framework for companies that do not aim to make profit, as regulated by the Companies Law and its implementing rules. The summary focuses on the features of such entities when formed as a private joint‑stock company, the registration steps, operational requirements and limits on distributing returns.

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Corporate LawCompensation and insurance

Rules and Procedures for Registering an Exempt Limited Liability Company

A concise overview of the legal framework for an exempt limited liability company in Jordan, defining its activity limits and registration requirements under the Companies Law and the Exempt Companies Regulations. The summary also covers practical advantages, procedural constraints, required documents and financial guarantees.

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