Jordan Tax Overview

Jordan tax system at a glance

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.

• Tax year — Calendar year (1 January to 31 December) (Income Tax Law No. 34 of 2014)
• Currency — Jordanian dinar (JOD), pegged to the US dollar (Central Bank of Jordan)
• Tax authority — Income and Sales Tax Department (ISTD), Ministry of Finance (Income and Sales Tax Department)
• 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 income (Income Tax Law No. 34 of 2014)
• Top personal income tax rate — 30% percent (Income Tax Law No. 34 of 2014)
• Standard corporate income tax rate — 20% percent (Higher sector rates apply (banks 35%; telecom, insurance, mining, financial intermediation 24%)) (Income Tax Law No. 34 of 2014)
• VAT / GST — Yes — General Sales Tax (GST), a VAT-type tax, standard rate 16% percent (General Sales Tax Law No. 6 of 1994)
• 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 sector (Income Tax Law No. 34 of 2014)
• 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 2014)
• Social security — Mandatory contributions to the Social Security Corporation (SSC): employer 14.25%, employee 7.5% percent (Social Security Law No. 1 of 2014)