Source-cited draft: tax overview 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.
Tax year
Calendar year (1 January to 31 December)Income Tax Law No. 34 of 2014View source ↗
Currency
Jordanian dinar (JOD), pegged to the US dollarCentral Bank of JordanView source ↗
Tax authority
Income and Sales Tax Department (ISTD), Ministry of FinanceIncome and Sales Tax DepartmentView source ↗
Tax basis
Largely territorial — income arising in or from Jordan is taxable regardless of where paid; resident companies are generally not taxed on foreign-source incomeIncome Tax Law No. 34 of 2014View source ↗
Top personal income tax rate
30%Income Tax Law No. 34 of 2014View source ↗
Standard corporate income tax rate
20%Income Tax Law No. 34 of 2014View source ↗
VAT / GST
Yes — General Sales Tax (GST), a VAT-type tax, standard rate 16%General Sales Tax Law No. 6 of 1994View source ↗
National contribution tax
Additional levy on top of income tax: 1% for individuals on taxable income over JOD 200,000; 1%-7% for companies by sectorIncome Tax Law No. 34 of 2014View source ↗
Income tax return deadline
Before the end of the fourth month following the end of the tax period (i.e. 30 April for calendar-year taxpayers)Income Tax Law No. 34 of 2014View source ↗
Social security
Mandatory contributions to the Social Security Corporation (SSC): employer 14.25%, employee 7.5%Social Security Law No. 1 of 2014View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Jordan operates a largely territorial tax system administered by the Income and Sales Tax Department. Personal and corporate income tax is governed by the Income Tax Law; consumption is taxed via a General Sales Tax (a VAT-type tax). The figures below are an unverified draft for tax year 2025.
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Other Jordan computations in the OpenAccountants Tax Library.