The income tax treaty between Jordan and Saudi Arabia entered into force on 1 September 2017. The treaty, signed 19 October 2016, is the first of its kind between the two countries and generally applies from 1 January 2018. The withholding tax rates provided by the treaty are as follows:
- Dividends - 5%
- Interest - 5%
- Royalties - 7%
Additional details will be published once available.