Article (1) This Regulation shall be named “The Regulation of the Investment Areas and Sectors” of 1996 and shall come into effect as of the date of its publication in the Official Gazette.(1)
Article (2) Whenever used in this Regulation, and unless the context otherwise provides, the following terms shall have the meanings ascribed thereto hereunder:
The Law: The Investment Promotion Law in force.
The Committee: The Investment promotion Committee formed in accordance with the provisions of the Law.
Article (3)
a. Subject to the provisions of paragraphs (c) , (d) and (f) of this
Article, the Kingdom shall be divided for the purposes of ascertaining the development areas which shall enjoy the tax exemptions in accordance with the schedule shown below. The applicable administrative divisions system in force shall be relied upon to determine these development areas
b. All areas of the Kingdom shall be classified under zone (c) for the sectors of Agriculture and Maritime Transport and Railways.
c. The Shore of the dead Sea area, with a 5 km depth from the sea line shall be classified under zone (A) for the hotel sector.
d. The provisions of paragraph (a) of this Article shall not be applicable to conservatories and environmental protection areas that already exist or will be established.
e.
f.
Leisure and Recreational Compounds, Convention and Exhibition
Centers will be classified under category (A). The Qualified Industrial Zones (QIZs) shall be classified under zone (B) unless already located under zone (C).
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The Schedule
The Governorate District ( Industry) (*Hotels) (Hospitals) (Agriculture & Maritime Transport & Railways) (Leisure and Recreational Compounds + Conventions and Exhibition Centers)
The Capital Amman Kasba A A A C A
Ras Al-Ain A B A C A
Marka A C B C A
Qweismeh A C C C A
University A A A C A
Wadi Al-Seer A A B C A
Marj Al-Hamam A C B C A
Iraq Al-Amir A C B C A
Remaining Districts A B B C A
Aljizah B C C C A
Umm Al-Rassas C C C C A
Al-Qunaitrah C C C C A
Dhab'ah C C C C A
Al-Amiriayya C C C C A
Zmeileh C C C C A
Sahab A C C C A
Muwagar B C C C A
Na'our A C C C A
Hisban B C C C A
Irbid Irbid Kasba B B C C A
Remaining Districts B C C C A
* For a hotel to obtain the exemption specified in the Law, the Project should not be classified less than three starts in zone (A).
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The Schedule
The Governorate District Industry *Hotels Hospitals Agriculture & Maritime Transport & Railways Leisure and Recreational Compounds + Conventions and Exhibition Centers
Balqa Salt Kasba B C C C A
Deir-Allah C C C C A
South Shouneh C C C C A
Ain Al-Basha A C C C A
Karak All Districts C C C C A
Ma'an Wadi Mousa C A C C A
Remaining districts C C C C A
Zarqa All Districts A C C C A
Al-Azraq B C C C A
Berain B C C C A
Al-Hashemiyeh B C C C A
Ad Dulayl C C C C A
Qasr Al-Hallabat C C C C A
Mafraq All Districts C C C C A
Tafileh All Districts C C C C A
Madaba Madaba Kasba B C C C A
Dhiban C C C C A
Jerash All Districts C C C C A
Ajloun Ajloun C C C C A
Aqaba Aqaba Kasba C C C C A
Qwaireh C C C C A
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Article (4)
a. For the purposes of this Regulation, "Industries" shall mean all
sectors of industry and its subsectors including any whole or partial modification on the substance to produce a product different in description, shape, characteristics or formation, provided that such activities are conducted inside a relevant establishment in a continuous form.
b. For the purposes of this Regulation, "Agriculture" shall mean all sectors of agriculture and animal resources.
c. For the purposes of this Regulation, the term "Hotels" shall include touristic villages, compounds and resorts. For a hotel to obtain the exemption specified in the Law, the project should not be classified less than three stars in zone (A).
d. The expression "Leisure and Recreational Compounds" includes any tourist facility or establishment concerned with offering specialized entertainment and cultural services, open for domestic and foreign tourism. The facilities should have lobbies, restaurants and multi-purpose halls provided that their standard should not be less than those of a four star hotels.
e. The expression "Convention and Exhibition Centers" includes any establishment concerned with local, regional and international conferences and exhibitions specialized in economic information and cultural activities. These centers contain multi-purpose halls, theaters, press, information, translation and secretarial offices, in addition to supplementary services such as food, beverage and technical communication services as well as other facilities usual in such centers and exhibitions.
Article (5) The Minster may issue the necessary instructions for the implementation
of this Regulation upon the recommendation of the Committee.