Jordan has ratified the protocol amending its 2001 income tax treaty with Kuwait, updating taxes, technical services rules, information exchange, and benefit entitlement provisions.
Jordan issued a royal decree ratifying the protocol amending the 2001 income tax treaty with Kuwait on 22 January 2026.
Originally signed on 13 November 2025, the protocol updates taxes covered, adds rules for technical services with 20% withholding tax, replaces provisions on exchange of information to align with OECD standards, and introduces entitlement to benefits rules to prevent treaty abuse.
The protocol aims to strengthen tax cooperation between the two countries, prevent double taxation, and combat tax evasion.
Protocol enters into force after exchange of ratification instruments and applies from that date.
