Jordan Tax Rates
Jordan operates a progressive income tax system with rates from 5% to 35% for individuals, administered by the Income and Sales Tax Department. The standard corporate tax rate is 20% (35% for banks), and VAT is 16%. Jordan has a well-developed tax treaty network and investment incentive programs through its Free Zones and Development Zones.
Top Income Tax Rate
35%
Corporate Tax Rate
20%
VAT / Sales Tax
16%
Capital Gains Tax
20%
Detailed Tax Information
Income Tax Brackets
Jordan's personal income tax has progressive rates from 5% to 30%. An additional national contribution of 1% applies, plus a solidarity surcharge of 1% on taxable income exceeding JOD 200,000, bringing the effective top rate to approximately 35%. Exemptions of JOD 10,000 for individuals and JOD 20,000 for families apply. Residents are taxed on worldwide income.
| Income Range | Tax Rate |
|---|---|
| JD 0 – JD 10K | 5% |
| JD 10K – JD 20K | 10% |
| JD 20K – JD 30K | 15% |
| JD 30K – JD 40K | 20% |
| JD 40K – JD 1.0M | 25% |
| JD 1.0M+ | 30% |
Corporate Tax
Jordan's corporate tax rate is 20% for most sectors. Banks pay 35%, telecommunications and mining companies pay 24%, and insurance companies pay 24%. Industrial and hotel companies pay 14%. Companies in Free Zones and Development Zones benefit from reduced rates.
Standard Rate
20%
Capital Gains Tax
Capital gains are included in taxable income at the applicable corporate or personal income tax rate. Gains on shares traded on the Amman Stock Exchange are generally exempt.
Rate
20%
VAT / Sales Tax
Jordan's general sales tax (GST/VAT) is 16%. Special sales tax rates of 4-10% apply to certain items. Essential goods including bread, dairy, and basic food items are exempt or zero-rated. A special tax on telecommunications, vehicles, and tobacco applies at higher rates.
Standard Rate
16%
Cryptocurrency Tax
Jordan has not introduced specific cryptocurrency tax legislation. The Central Bank of Jordan has warned against crypto trading but has not banned it. Gains could be subject to income tax under general provisions.
Tax Treaties
Jordan has approximately 36 double taxation agreements supporting its role as a regional business hub.
Treaty Network
36
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Jordan
See how much you could save by moving here from your current country.
$-3,138
Tax in United States
$24K
24.4% effective
Tax in Jordan
$27K
27.5% effective
Additional Cost
12.9%
more tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
