This paper examines the profitability bank determinants in developing countries. Using balanced panel data from 22 operational commercial banks in Palestine and Jordan between 2011 and 2021, a linear model between the theoretically stated characteristics of commercial banks and their profitability is computed. The study reveals that the non-debt tax shield, tangibles, inflation, capital sufficiency, and leverage of commercial banks in Palestine and Jordan have a negative impact on their return on asset. By delivering actual evidence from a developing nation environment, the paper contributes to the body of knowledge and provides guidance to bank managers and policymakers on how to improve financial performance in emerging markets. The findings highlight how crucial it is to keep up strict regulatory frameworks and responsible management techniques in order to guarantee the stability and financial success of banks in these countries.