- Brackets updated
migrated from the production database; research reasoning not recorded.
Top income tax
30.0%
effective 31.0%
Corporate tax
20.0%
GST
16.0%
standard rate
Tax residency
183 days
39 tax treaties
Jordan tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on income earned in or from Jordan regardless of where payment is made. Non-residents are taxed on Jordan-source income. General sales tax (GST) applies at 16% on most goods and services.
- 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
- 39
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
- A natural person is resident if present in Jordan for at least 183 days during the tax year, whether consecutive or interrupted, or if a Jordanian employee working for the government or a public institution inside or outside Jordan.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 30
Sources
- Jordan Income Tax Law No. 34 of 2014 as amended by Law No. 38 of 2018 (English) (accessed Oct 9, 2026) PIT brackets art. 11(A), residency definitions, personal exemptions art. 9–10, 10% non-resident withholding art. 29
- PwC Worldwide Tax Summaries — Jordan (accessed Oct 9, 2026) PIT, CIT sector rates, GST 16%, social security, national contribution, WHT, DTT list, filing deadlines