约旦对绿色氢能项目实施税收优惠

Core Insights - The Jordanian cabinet has approved tax and customs incentives for green hydrogen projects, expanding the benefits previously available only in the Aqaba Special Economic Zone to projects outside the zone [1] Tax Incentives - Corporate income tax for relevant enterprises is reduced to 5%, with an additional 1% national contribution fee [1] - Equipment, fixed assets, and spare parts used in the projects are exempt from customs duties, import taxes, and other related fees, regardless of whether they are imported by the project company, general contractor, or subcontractors [1] - Project contracts, financing agreements, and EPC engineering contracts, as well as operation and installation contracts, are exempt from stamp duty and other fees [1] Sales and Service Tax Exemptions - Sales tax on domestic and foreign services and materials required for the projects is fully exempt, and withholding tax on imported services is also waived [1] - Rent for state-owned land used by the projects can be deferred for up to five years after the project becomes operational [1] Future Tax Benefits - Interest and related income from loans provided by non-Jordanian lenders for the projects will not be taxed in Jordan [1] - Future industrial project tax reduction policies introduced by the government will also apply to these green hydrogen projects [1]