The agreement addresses taxation matters between Hong Kong and Jordan, specifically covering Hong Kong’s profits tax, salaries tax, and property tax, as well as Jordan’s income tax.
Hong Kong’s Inland Revenue Department announced, on 4 September 2025, that it has signed an income tax treaty with Jordan.
In accordance with the newly signed comprehensive avoidance of double taxation agreement (CDTA), Hong Kong residents can avoid double taxation in that any tax paid in Jordan will be allowed as a credit against the tax payable in Hong Kong in respect of the same income, subject to the provisions of the Inland Revenue Ordinance (Cap. 112).
The agreement addresses taxation matters between the two countries, specifically covering Hong Kong’s profits tax, salaries tax, and property tax, as well as Jordan’s income tax.
It establishes withholding tax rates for various types of income: dividends are taxed at 5%, with exemptions for payments to government entities, central banks, or monetary authorities of either party; interest is also taxed at 5%, with similar exemptions; and royalties are subject to a 5% tax rate.
The treaty’s provisions will take effect after the exchange of ratification instruments. Once in force, it will apply in Hong Kong starting from 1 April of the following year and in Jordan from 1 January of the same year.
