Source-cited draft: personal income tax for Jordan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
First JOD 5,000 of taxable income
5%Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/individual/taxes-on-personal-income)
Second JOD 5,000 (5,001-10,000)
10%Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/individual/taxes-on-personal-income)
Third JOD 5,000 (10,001-15,000)
15%Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/individual/taxes-on-personal-income)
Fourth JOD 5,000 (15,001-20,000)
20%Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/individual/taxes-on-personal-income)
JOD 20,001 to 1,000,000
25%Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/individual/taxes-on-personal-income)
Top personal income tax rate
30%Income Tax Law No. 34 of 2014View source ↗
National contribution tax (individuals)
1% on annual taxable income exceeding JOD 200,000Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/individual/taxes-on-personal-income)
Personal (taxpayer) exemption
JOD 9,000Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/individual/deductions)
Family / dependents exemption
JOD 9,000 for the taxpayer's dependents (regardless of number)Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/individual/deductions)
Additional exemption (medical, education, rent, housing interest/murabaha)
JOD 1,000 taxpayer + JOD 1,000 spouse + JOD 1,000 per child (children capped at JOD 3,000)Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/individual/deductions)
Maximum total exemption per family
JOD 23,000Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/individual/deductions)
Charitable / donations deduction
Up to 25% of taxable income for donations to approved charitable, religious or cultural bodiesIncome Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/individual/deductions)
Residence test
An individual is generally resident if present in Jordan for 183 days or more in the tax year ((approx — confirm))Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/individual/residence)
Non-resident taxation
Non-residents are taxed only on Jordanian-source income; the same progressive bands apply to taxable Jordanian incomeIncome Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan/individual/taxes-on-personal-income)
Return filing and payment deadline
Before the end of the fourth month after the tax period ends (30 April for calendar-year taxpayers)Income Tax Law No. 34 of 2014 (https://taxsummaries.pwc.com/jordan)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Jordan computations in the OpenAccountants Tax Library.