Jordan: Instructions for implementing transfer pricing regime include documentation requirements

Transfer pricing documentation requirements include CbC reports and Master and Local files

Transfer pricing documentation requirements

Instructions for implementing the transfer pricing regime in Jordan specify the transfer pricing documentation requirements—including country-by-country (CbC) reports and Master and Local files.


The Ministry of Finance (on 7 June 2021) published transfer pricing regulations that described, in general terms, the transfer pricing obligations for companies operating in Jordan. Read TaxNewsFlash

Transfer pricing implementing instructions

The implementation instructions specify that the transfer pricing regulations apply to any taxpayer in Jordan with related-party transactions exceeding JOD500,000 (approximately U.S. $705,000) in a 12-month period.

The transfer pricing documentation requirements include: 

  • Disclosure form (as part of the annual tax return plus, additionally a confirmation from a chartered accountant confirming the taxpayer’s transfer pricing policy)
  • Local file (to be filed with the tax authorities within 12 months after the fiscal year-end)
  • Master file (to be filed with the tax authorities within 12 months after the fiscal year-end)
  • Country-by-country (CbC) report, if applicable (to be filed with the tax authorities within 12 months after the fiscal year-end)

These requirements are generally consistent with the Organisation for Economic Cooperation and Development (OECD) principles and with prevailing practices in the Middle East region (e.g., Saudi Arabia). 

Read a September 2021 report prepared by the KPMG member firm in Jordan


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