Top income tax
30.0%
effective 31.0%
Corporate tax
20.0%
GST
16.0%
standard rate
Tax residency
183 days
35 tax treaties
Jordan tax profile
Data year: 2025
- Tax system
- Worldwide Worldwide income taxation for residents. Non-residents taxed on Jordan-sourced income only.
- Top PIT rate
- 30.0% (eff. 31.0%)
- Corporate tax rate
- 20.0%
- GST
- 16.0%
- Capital gains tax
- --
- Social security (employee)
- 7.5%
- Social security (employer)
- 14.3%
- Dividend withholding
- 0.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 10.0%
- Treaty count
- 35
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| JOD 0 | JOD 5,000 | 5.0% |
| JOD 5,000 | JOD 10,000 | 10.0% |
| JOD 10,000 | JOD 15,000 | 15.0% |
| JOD 15,000 | JOD 20,000 | 20.0% |
| JOD 20,000 | JOD 1,000,000 | 25.0% |
| JOD 1,000,000 | and above | 30.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if has a permanent place of residence in Jordan and stays for 183+ days in a year, or if center of personal/economic interests is in Jordan.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 30
Sources
- PwC Worldwide Tax Summaries - Jordan (accessed Mar 23, 2026) PIT, CIT, GST, withholding rates