Jordan is a strategic base for regional trade, with investor incentives, multiple free-zone regimes and subject to sector exceptions the ability for foreign investors to hold 100% of company capital. This guide explains structures, recent legal changes, practical step-by-step registration, costs and timelines for company formation in Jordan.
This page covers structures, the latest legal changes under the Investment Environment Law No. 30 of 2022 and its ongoing implementation, step-by-step registration via the Companies Control Department, free-zone incentives and post-incorporation obligations. Foreign investors may hold 100% ownership in most sectors, and minimum capital barriers have been significantly reduced under the current investment regime.
Quick facts and headline benefits
- Foreign ownership: 100% foreign ownership is permitted in most sectors. A small set of activities including certain professional services and security-related sectors remain restricted or require local participation.
- Registration timeline: Typical incorporation takes 3–21 business days, ranging from a straightforward LLC filed through CCD e-services to a fully operational entity with bank account and KYC clearance.
- Minimum capital: There is no general minimum capital requirement for many investment categories under the Investment Environment Law and related regulations; sector-specific exceptions apply.
- Free-zone benefits: Customs and GST exemptions, preferential corporate tax treatment and streamlined approvals are available in the Aqaba Special Economic Zone (ASEZ) and JEIC-designated development zones.
- Legal framework: The Investment Environment Law No. 30/2022 consolidated investor protections, while Companies Law No. 22/1997 governs company forms and registration rules.
Download: Company formation checklist 1-page PDF (company-formation-jordan-checklist.pdf)
Legal framework and key recent changes
Primary laws and regulators
Jordan’s investment landscape is shaped by two principal statutes and the agencies that administer them:
- Investment Environment Law No. 30/2022: This law, whose full text is available through the UNCTAD Investment Laws Navigator, replaced the previous Investment Law and broadened foreign-ownership rights, strengthened investor protections (including dispute-resolution guarantees), and introduced a streamlined incentives framework. Its implementing regulations continue to be operationalised through 2026.
- Companies Law No. 22/1997: This statute, administered by the Companies Control Department (CCD), defines the legal forms available to investors including limited liability companies, public and private shareholding companies, branches and representative offices.
- CCD e-services: The CCD now offers online name reservation, digital document submission and electronic registration, reducing in-person requirements considerably.
- JEIC / Invest Jordan: The Jordan Enterprise and Investment Commission administers investment incentive programmes, facilitates approvals for priority projects and operates investor one-stop services that have been expanded in 2026.
Practical impact for foreign investors
- Sectoral restrictions: Investors should verify whether their target activity appears on the restricted list maintained by the relevant ministries. Banking, insurance and certain regulated professions typically require ministerial consent or local-partner participation.
- Minimum capital and profit repatriation: The removal of blanket minimum-capital requirements under the current regime reduces entry barriers. Profits and capital may generally be repatriated, subject to tax clearance and banking compliance.
- Residency pathways: Investment above certain thresholds may support investor-residency applications a practical advantage for founders and senior management relocating to the region.
Which structure to choose LLC vs branch vs free-zone company
Guidance for CFOs and in-house counsel
Choosing the right vehicle for company formation in Jordan depends on the nature, duration and geography of the planned operations:
- Limited Liability Company (LLC): The most common structure for foreign investors establishing a permanent operating presence. An LLC is a separate Jordanian legal person with limited liability for its shareholders. Jordan LLC formation suits local trading, services and manufacturing operations.
- Foreign branch or representative office: A branch is not a separate legal entity the parent company remains fully liable. Branches are suited to project-based work, liaison activities or contract performance with a defined scope and duration.
- Free-zone company (ASEZ / JEIC zone entity): A separate entity established under zone-specific regulations, best for export-oriented manufacturing, logistics and activities that benefit from customs and tax incentives.
| Feature |
Jordan LLC |
Foreign branch / representative office |
Free-zone company (ASEZ / JEIC zone) |
| Legal status |
Separate legal person |
Extension of foreign company |
Separate local entity under zone rules |
| Foreign ownership |
Up to 100% (sector exceptions) |
100% (as branch of foreign parent) |
100% generally permitted in zones |
| Liability |
Limited to capital contributed |
Parent company fully liable |
Limited to zone entity |
| Typical registration timeline |
5–15 business days (via CCD e-services) |
7–21 business days (plus parent-document authentication) |
10–30 business days (zone approvals + customs) |
| Minimum capital |
No general requirement in many sectors (check sector) |
N/A |
Varies by zone; ASEZ offers simplified capital rules |
| Tax and customs |
Corporate tax applies; GST on taxable supplies |
Same as local company for branch operations |
Customs/GST exemptions often apply; tax incentives possible |
| Best for |
Local trading, services, manufacturing |
Short-term projects, liaison |
Export-oriented manufacturing, logistics |
Compare LLC vs branch in Jordan for a deeper analysis of tax treatment, contracting limitations and liability exposure. For free-zone specifics, see free zones and special economic zones in Jordan.
Step-by-step incorporation process company formation in Jordan
Follow these practical steps to set up an LLC or branch in Jordan. Free-zone steps are noted where the process diverges.
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Confirm activity and sectoral approvals. Before filing, verify that the intended business activity is not on the restricted or regulated list. Certain sectors banking, insurance, telecommunications, specific professional services require prior ministerial consent or a mandatory local-participation component. Consult JEIC guidance or engage local counsel to confirm clearance requirements.
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Reserve the company name via CCD e-services. Submit a name-reservation application through the CCD online portal. Prepare two or three alternative names; reserved names are held for a limited window, after which they expire if the registration is not completed. Arabic names are mandatory, with an English transliteration.
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Prepare the Memorandum and Articles of Association (MOA/AOA). For an LLC, draft the MOA specifying share capital, shareholder details, management structure and scope of business. For a branch, prepare the parent company’s incorporation documents, a board resolution authorising the branch and an appointment of a branch manager. Specify share capital and shareholder contributions clearly.
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Notarisation and legalisation of documents. Documents executed abroad must be notarised, apostilled (if the country of origin is a Hague Convention member) or consularised through the Jordanian embassy in the home jurisdiction. Banks and the CCD may require certified Arabic translations. Practical tip: apostille processing times vary by country initiate this step early.
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File registration with the CCD. Submit the complete incorporation file MOA/AOA, shareholder identification, notarised powers of attorney and proof of name reservation through the CCD’s online submission system. Pay the prescribed registration and publication fees. Upon approval, the CCD issues a commercial registration number and certificate of incorporation.
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Obtain a Tax Identification Number (TIN) and register with the Income and Sales Tax Department. Every newly formed entity must register with the ISTD for corporate income tax. If the company will make taxable supplies exceeding the GST threshold, GST registration is also required at this stage.
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Open a local bank account. Engage a Jordanian bank for account opening and, where applicable, deposit the stated capital. Banks conduct KYC and source-of-funds reviews. Practical tip: begin bank engagement during the documentation phase KYC enquiries can take 7–21 business days and frequently delay operational readiness.
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Obtain municipal licences, sector permits and register with social security. Apply for the relevant municipal business licence in the jurisdiction where the company will operate. If hiring employees, register with the Social Security Corporation and the Ministry of Labour before processing any payroll. Practical tip: labour and social security registrations are mandatory before the first salary payment.
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Free-zone applicants apply to ASEZA or the zone authority. Submit the zone-specific application to the Aqaba Special Economic Zone Authority or the relevant JEIC-designated zone. Complete customs registration to access duty and GST exemptions. Zone approvals and customs setup add 10–30 business days to the overall timeline.
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Post-registration filings. Update statutory registers, file nominee or beneficial-ownership disclosures as required, and prepare the first board or shareholders’ meeting minutes. Establish an accounting system that meets Jordanian statutory record-keeping requirements from day one.
Documents checklist
- Passport or ID copies of all shareholders and directors
- Parent-company incorporation documents (for branches)
- Specimen signatures of authorised signatories
- Proof of address for the registered office in Jordan
- Board resolution authorising the investment (if applicable)
- Power of attorney for a local agent or counsel
- Bank reference letter or financial standing confirmation
- Translated and notarised documents (Arabic translations required)
Free zones and incentives Jordan foreign investment
Types of zones and who they suit
- Aqaba Special Economic Zone (ASEZ): Governed by ASEZA, ASEZ offers customs exemptions, simplified investor services and a strategic location at the head of the Red Sea. It suits export manufacturers, logistics operators, tourism ventures and service companies oriented toward regional markets.
- JEIC-designated incentive and development zones: The Jordan Enterprise and Investment Commission administers programmes offering corporate tax reductions, accelerated approvals and infrastructure support for qualifying investments across multiple zones nationwide.
Typical incentives
- Customs duty exemptions: Imports of raw materials, machinery and equipment used in manufacturing or export operations within ASEZ are typically exempt from customs duties.
- GST exemptions: Certain zone activities benefit from GST exemption on goods and services consumed within the zone.
- Corporate tax reductions: Qualifying investments may receive reduced corporate tax rates for defined periods under JEIC incentive programmes.
- Streamlined approvals: Zone authorities often operate one-stop investor services, reducing the number of separate government filings.
Eligibility and application tips
Eligibility criteria vary by zone and programme. Common requirements include export-orientation thresholds, minimum employment targets or capital commitments. Applicants should prepare a business plan, projected employment figures and proof of financial capacity. Engage with the zone authority early preliminary meetings can clarify documentation requirements and reduce approval timelines. Jordan investment incentives and tax guide provides detailed programme-by-programme eligibility criteria.
Post-incorporation compliance
- Corporate tax: Jordanian companies are subject to corporate income tax, with rates varying by sector. Filing is annual through the Income and Sales Tax Department. Advance tax instalments are required during the year, and final returns must be submitted within the statutory deadline following the financial year-end.
- General Sales Tax (GST): GST applies to taxable supplies of goods and services. Zone-based companies may benefit from exemptions; however, supplies outside the zone into the local market are generally taxable. GST returns are filed periodically with the ISTD.
- Labour and social security: Employers must register employees with the Social Security Corporation and comply with Ministry of Labour regulations. Work permits for expatriate staff must be obtained before employment commences see employment and work permits for foreign staff in Jordan for practical guidance.
- Accounting and audit: Companies must maintain proper books of account, hold annual general meetings and, depending on the company type and size, appoint an external auditor. Statutory books and registers must be kept at the registered office and made available to the CCD upon request.
- Penalties and enforcement: Non-compliance with filing obligations, licensing conditions or tax requirements can result in fines, suspension of the commercial registration and, in severe cases, restrictions on cross-border operations and profit repatriation.
For detailed corporate tax and transfer pricing guidance, see corporate tax and transfer pricing in Jordan.
Timeline, fees and typical costs for company formation in Jordan
Benchmarks
- Name reservation: Same day to 1–3 business days via CCD e-services.
- CCD registration: Typically 3–15 business days, depending on completeness of the file and whether sector-specific approvals are required.
- Bank account opening and KYC: Variable typically 7–21 business days, depending on the bank’s due-diligence requirements and responsiveness of the account holder.
- ASEZ / free-zone approvals: 10–30 business days, depending on the zone and complexity of the application.
Typical fees
- CCD registration and publication fees: Small fixed government fees covering registration, commercial gazette publication and certificate issuance.
- Notarisation, legalisation and translation: Variable depending on the jurisdiction of origin and the number of documents budget for apostille fees, notary fees and certified-translation charges.
- Professional fees (lawyer, notary, accountant): Tiered by complexity basic LLC setup, full-service incorporation with bank and tax registration, and free-zone onboarding each carry progressively higher advisory costs.
Practical tip: prepare a scoping list covering the chosen structure, priority timeline and zone preference. This enables accurate cost estimates from local counsel and service providers.
How Global Law Experts supports investors
What GLE provides
Global Law Experts connects foreign investors with experienced Jordanian legal and corporate-services professionals who manage the entire company formation process from jurisdiction assessment and CCD filing through bank-account opening, tax registration, free-zone onboarding and ongoing compliance. Services include:
- Jurisdiction and structure assessment: Analysis of the optimal vehicle (LLC, branch or zone entity) based on the investor’s commercial objectives, tax position and operational plan.
- Formation project management: End-to-end coordination of CCD registration, ISTD enrolment, bank engagement and sector permits.
- Free-zone onboarding: ASEZA and JEIC zone applications, customs registration and incentive qualification.
- Labour and work permits: Expatriate employment approvals and social security registration.
- Ongoing compliance: Annual filing coordination, audit arrangements and regulatory updates.
Next steps
- Book a consultation a 30-minute scoping call to confirm structure, sector clearance and timeline.
- Pre-qualification checklist download the company formation checklist (company-formation-jordan-checklist.pdf) to prepare your documentation.
- Project estimate and timeline receive a tailored proposal with fee breakdown and milestone schedule.
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