The initial amendment aims to prevent double taxation and tax evasion, effective after ratification documents are exchanged.

Jordan and Kuwait signed an amending protocol to update the 2001 income tax treaty on 13 November 2025.

The protocol aims to strengthen tax cooperation between the two countries, prevent double taxation, and combat tax evasion. It also seeks to encourage investment and facilitate the flow of capital between both sides.

The agreement is designed to enhance transparency in financial dealings through more effective exchange of tax information. In addition, it supports economic relations by simplifying tax procedures and providing legal protection for investors to ensure a stable tax environment. It also aligns with global developments in the tax field through updating tax frameworks to comply with modern international standards and ensure effective tax compliance.

The protocol will take effect once the ratification instruments are exchanged.

Earlier, Jordan’s Council of Ministers approved the signing of an amending protocol to the 2001 income tax treaty with Kuwait on 6 August 2025.