Singapore and Jordan Sign Avoidance of Double Taxation Agreement


On 14 July 2021, an agreement was signed between the Government of the Republic of Singapore and the Government of the Hashemite Kingdom of Jordan, for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (“DTA”).

The summary of the key terms in the Singapore-Jordan DTA is as follows:

Article in the DTA

Key terms in the DTA

Article 10, Dividends

  • 5% withholding tax rate (if shareholding ≥ 10%);

  • 8% withholding tax rate (all other cases)

Article 11, Interest

  • 5% withholding tax rate

Article 12, Royalties

  • 5% withholding tax rate

The DTA does not have the force of law until it has been ratified by both countries. The full text of the DTA is available on the Inland Revenue Authority of Singapore’s website here

Source: Inland Revenue Authority of Singapore