Tax Overview in Jordan

Who this applies to

Source currentness hold. This is a source-cited research draft for the 2026 refresh, not a cleared filing instruction. The clause extracts below are conditional reference material. Before using them for a 2026 position, close the amendment and procedure gaps named in Sources. A read date records the stated read scope, not verification of every later amendment.

Income arising in Jordan is taxed wherever it is paid; art. 3(c) separately covers a resident’s net foreign income arising from funds or deposits from Jordan, and net income of a Jordanian company’s foreign branch declared in final financial statements certified by an external public accountant. Neither route replaces the other. ISTD runs income tax and sales tax; the Social Security Corporation runs contributions. Currency is the Jordanian dinar (JOD).

Rates, bands and thresholds

Tax	Headline	Skill	Source
Personal income tax	5% to 30%	jo-income-tax	https://www.istd.gov.jo/EBV4.0/Root_Storage/AR/EB_Tenders/%D9%82%D8%A7%D9%86%D9%88%D9%86_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%AF%D8%AE%D9%84_34_%D9%84%D8%B3%D9%86%D8%A9_2014_%D9%88%D8%AA%D8%B9%D8%AF%D9%8A%D9%84%D8%A7%D8%AA%D9%87.docx
Company tax	20%, 24%, 35%	jo-corporate-income-tax	same
National contribution	1% to 7% for companies; 1% above JOD 200,000 for individuals; art. 11(g) cessation applies to every rate, and occurrence of its debt-ratio trigger is not cleared	jo-corporate-income-tax	same
General Sales Tax	16% standard	jordan-gst	https://istd.gov.jo/EBV4.0/Root_Storage/AR/QRCODE/sales2.pdf
Social security	Ordinary employment covered by all four insurances: employer 14.25%, employee 7.5%; exclusions and reductions require the detailed coverage check	jo-payroll-social	https://www.ssc.gov.jo/wp-content/uploads/2025/02/law-26.1.2025-compressed.pdf
Income tax return	End of April for a calendar year	jo-income-tax	https://www.istd.gov.jo/EBV4.0/Root_Storage/AR/EB_Tenders/%D9%82%D8%A7%D9%86%D9%88%D9%86_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%AF%D8%AE%D9%84_34_%D9%84%D8%B3%D9%86%D8%A9_2014_%D9%88%D8%AA%D8%B9%D8%AF%D9%8A%D9%84%D8%A7%D8%AA%D9%87.docx

The base

Each tax has its own base; see the linked skill.

Deadlines and filing

Income tax returns are due by the end of the fourth month after the period. GST and contribution dates are in the linked skills.

Penalties and interest

The source baseline states 0.4% per week or part for late income tax and GST. The income-tax art. 36(b) exception requires both timely return and timely payment of declared tax, with a later difference no more than JOD 5,000; its charge starts at audit-decision notification, while larger differences follow art. 36(a). For SSC the source states 1% monthly, with interest accruing after 60 days from employment under art. 19(a)(2). All these statements remain under the relevant currentness hold and do not determine a current assessment.

Cross-border points

For non-exempt income due or paid to a non-resident, the art. 12(b) extract requires withholding at the earlier date; treaty relief is outside this draft. See jo-corporate-income-tax.

Two worked examples that recompute

Simple: a standard company with taxable income of JOD 50,000 pays 20% plus the 1% contribution.

name: Company, JOD 50,000
inputs:
  taxable: 50000
steps:
  - total: taxable * 0.21
expected:
  total: 10500.00

Edge: ordinary full-coverage worker subject to the ordinary ceiling, wage JOD 5,000, with no protected legacy wage, hazardous addition or approved reduction. The conditional employer-cost calculation uses JOD 3,733; see the coverage and currentness holds in payroll.

name: Employer cost above the ceiling
inputs:
  wage: 5000
steps:
  - employer: min(wage, 3733) * 0.1425
  - cost: wage + employer
expected:
  cost: 5531.95

Ask the client first

• Individual or company.
• Resident or not.
• Sector and activity.
• Employees or none.
• Annual sales.

Sources

Source	URL	Read on
Income Tax Law No. 34 of 2014 as amended, ISTD consolidated text: inherited original-author reading of arts. 2, 3, 4 (part), 9 to 12, 17 to 19, 36; closeout reread cached clause output; normal refetch blocked; MOIN supplementary baseline pages 3, 9 and 17 read by independent reviewer and author on 2026-11-01	https://www.istd.gov.jo/EBV4.0/Root_Storage/AR/EB_Tenders/%D9%82%D8%A7%D9%86%D9%88%D9%86_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%AF%D8%AE%D9%84_34_%D9%84%D8%B3%D9%86%D8%A9_2014_%D9%88%D8%AA%D8%B9%D8%AF%D9%8A%D9%84%D8%A7%D8%AA%D9%87.docx; https://www.moin.gov.jo/ebv4.0/root_storage/ar/eb_list_page/%D9%82%D8%A7%D9%86%D9%88%D9%86_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%AF%D8%AE%D9%84_%D8%B1%D9%82%D9%85_34_%D9%84%D8%B3%D9%86%D8%A9_2014_%D9%88%D8%AA%D8%B9%D8%AF%D9%8A%D9%84%D8%A7%D8%AA%D9%87.pdf	2026-11-01
General Sales Tax Law No. 6 of 1994 as amended, ISTD scan: inherited original-author OCR reading of rate, registration, return, deduction, refund and penalty clauses; closeout reread cached output, fresh scan unavailable	https://istd.gov.jo/EBV4.0/Root_Storage/AR/QRCODE/sales2.pdf	2026-11-01
Social Security Law No. 1 of 2014, SSC official translation through 16 Apr 2023: arts. 3-7, 19-24, 42-49, 59, 64 read; original Arabic source/pages recorded in closeout ledger	https://www.ssc.gov.jo/wp-content/uploads/2025/02/law-26.1.2025-compressed.pdf	2026-11-01

Not yet confirmed: calendar tax year as the rule for all taxpayers; the dinar peg to the US dollar (no Central Bank of Jordan page read); amendments after the texts above. This overview inherits JO-IT-CURRENT, JO-GST-CURRENT and JO-SSC-CURRENT from the detailed Guides; its headline figures and examples are non-operative until the relevant hold closes.