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Table A3.3 Tax and customs incentives
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Tax and customs incentives: 4. AGRICULTURAL INCENTIVES: (...)
Biofuel production: The income of a person derived from a new activity in processing agricultural commodities into bio fuels as approved by the CEO from 1 January 2009 to 31 December 2028 and employing 20 local employees or more for each year for the duration of the income tax exemption, shall be exempt from tax as follows:
• Capital investment from FJD 250,000 to FJD 1,000,000 for a period of 5 conservative fiscal years; or
• Capital investment from FJD 1,000,001 to FJD 2,000,000 for a period of 7 conservative fiscal years; or
• Capital investment above FJD 2,000,001 for a period of 13 consecutive fiscal years.
Duty-free importation of plant, machinery, and equipment for initial establishment of the factory.
Duty-free importation of chemical required for biofuel production.

Table A3.3 Tax and customs incentives
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Tax and customs incentives: 6. TAX FREE REGION (TFR) INCENTIVES:
TFR incentives: This incentive is available to a newly incorporated entity engaged in a business established in the following areas:(...)
- Naboro – for companies that are engaged in waste management business only
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Table A3.3 Tax and customs incentives
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Tax and customs incentives: 8. MANUFACTURERS INCENTIVES: (...)
Renewable energy projects and power cogeneration:5 year tax holiday is available to a taxpayer undertaking a new activity in renewable energy projects and power cogeneration as approved by the CEO.
A company is allowed a deduction for 250% of the amount of expenses incurred for research and development of ICT and renewable energy industries.
In accordance to Part of the Income Tax Regulations, Accelerated Allowance For Renewable – a taxpayer may apply to claim 100% write off in the tax year of expenditure in respect of the capital expenditure incurred for the installation of a renewable energy plant or water storage facility.

Duty free importation of renewable energy goods is also available under Concession Code 264 of the Customs Tariff Act.
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Table A3.3 Tax and customs incentives
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Tax and customs incentives: 10. OTHER CUSTOMS CONCESSIONS INTRODUCED FROM YEAR 2016 ONWARDS:
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Concession: Investment incentives
Description: (...) Concession Code 295 was introduced for companies or entities establishing waste recycling plants as approved under the Income Tax (Tax Free Region Incentives) Regulations 2016. Goods eligible for duty concessions are raw materials, plant, machinery and equipment (including parts and materials) for the initial establishment of the business. Applicants are eligible for free fiscal duty and free import excise. (...) Concession Code 306 was introduced for investment in recycling business as per the Income Tax Regulations relating to this incentive. Goods eligible for duty concession include raw materials, machinery and equipment including spare parts. Applicants are eligible for free fiscal and free import excise. (...)

Table A3.7 Goods and services under price control 2023
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Description: Water & sewerage
Specifications: Water rates; Domestic sewage; Liquid trade waste
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1.7. (...) Jordan has placed significant emphasis on ensuring food security, as evident from the recent launch of the National Food Security Strategy (2021-30) and the National Plan for Sustainable Agriculture (2022-25) in the year 2021. (...)

1.9. Jordan continued its contribution to addressing other global challenges, for example the Climate change. Jordan has taken steps to address the challenges by ratifying the Paris Agreement and increasing its conditional greenhouse gas emissions reduction target from 14% to 31% by 2030. Notable initiatives include the endorsement of the "National Policy for Climate Change in Jordan for the years (2022-2050)," which aims to mitigate the consequences of climate change by curbing greenhouse gas emissions in all economic sectors and adapting to the impacts on critical resources like agriculture and water. This policy aligns with global efforts for climate stability and sustainable development, strengthening Jordan's resilience against climate change challenges.

1.10. According to UN-backed report, Jordan is among the countries making progress in achieving goals related to carbon dioxide (CO2) emissions per capita by 2030. The report ranks Jordan 62nd out of 180 countries in the "flourishing index 0.75" and 87th in the sustainability rank.

1.14. To complement these efforts, in June 2022 Jordan's Economic Modernization Vision 2033 was announced under the patronage of His Majesty King Abdullah II aiming to enhance, over a 10-year period, growth, and quality of life by creating one million new jobs; improving Jordan's ranking on global competitiveness, environment, prosperity, and sustainability indexes; and expanding into high value-added service and industrial sectors. (...)

2.34. Recently, the Hashemite Kingdom of Jordan has launched a novel investment online platform, accessible through the website www.invest.jo, which showcases a selection of 21 new projects with a cumulative value of nearly USD 41.4 billion. (...) This user-friendly platform provides detailed insights into various sectors of the economy, encompassing areas such as tourism, renewable energy, information technology, manufacturing, and agriculture, among others. It diligently highlights the vast potential and profitability of investing in Jordan's flourishing economy. (...)