Jordan's headline corporate income tax (CIT) rate is 20-35% depending on sector (banks 35%).
The headline personal income tax (PIT) rate is 30.
The standard VAT/GST (or equivalent consumption tax) rate is 16 (sales tax). Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
A natural person is a Jordanian tax resident if they actually reside in Jordan at least 183 days during the year (consecutive or interrupted), or if they are a Jordanian government/public-institution employee working inside or outside Jordan. Residents are taxed on worldwide income; non-residents only on Jordan-source income.
Jordanian tax law has no formal CFC definition or regime - but since residents are taxed on worldwide income directly, foreign-sourced income is already captured without needing a separate attribution mechanism.
A 3:1 debt-to-equity ratio applies to related-party debt (e.g., shareholder loans); interest (including capitalized interest) on related-party debt exceeding that ratio is non-deductible for CIT purposes. No restriction applies to unrelated-party financing.
Jordan has concluded double tax treaties with more than 30 countries (some sources cite up to 40).