Jordan Tax Rates 2026: Personal Income Tax, Corporate Tax, GST and Withholding Tax

Jordan Personal Income Tax Rates

For a natural person, income tax is progressive. The following statutory brackets apply to taxable income after permitted exemptions and deductions:

A separate national contribution may also apply to a natural person's taxable income exceeding JOD 200,000, as explained below.

Personal and Family Exemptions

For 2020 and subsequent tax periods, a resident natural person may generally claim a personal exemption of JOD 9,000. A further exemption of up to JOD 9,000 is available for dependants, subject to the statutory conditions.

Additional documented exemptions may be available for medical treatment, education, rent, housing-loan interest and Murabaha: up to JOD 1,000 for the taxpayer, JOD 1,000 for the spouse and JOD 1,000 for each child, limited to three children. The combined personal, dependant and these additional exemptions are subject to the statutory overall limit of JOD 23,000.

Jordan Corporate Income Tax Rates

The Income Tax Law applies different rates to legal persons according to the activity. The principal statutory rates are:

Special rules, investment incentives, development-area treatment and activity-specific provisions can alter the final tax burden. The temporary industrial-activity reductions set out for 2019-2023 should not be presented as a permanent 2026 general corporate rate.

National Contribution

In addition to income tax, the amended Income Tax Law imposes a national contribution on taxable income for specified taxpayers. Rates include 3% for banks and electricity generation/distribution companies; 7% for basic-material mining companies; 4% for financial intermediaries, financial companies and financial-leasing legal persons; 2% for main telecommunications, insurance and reinsurance companies; and 1% for other legal persons. A 1% contribution also applies to the portion of a natural person's taxable income exceeding JOD 200,000.

Jordan General Sales Tax (GST)

The standard general sales tax rate is 16% on taxable imports and supplies of goods and services. Jordan also provides zero-rated, reduced-rate and exempt categories under the General Sales Tax Law and its schedules. The official tax-rate database should be checked for the classification of a particular product or service.

Jordan Withholding Tax

Withholding obligations depend on the nature of the payment, residence of the recipient and any applicable tax treaty. Important statutory rules include:

Because the withholding instructions have been amended over time, taxpayers should verify the current instruction applicable to the payment type rather than relying on historic rates.

Income Tax Return Filing Deadline

A taxpayer required to file an income-tax return must generally submit it to Jordan's Income and Sales Tax Department before the end of the fourth month following the end of the tax period, together with the required information and supporting records. For a calendar-year taxpayer, this ordinarily means filing by the end of April of the following year.

Current individual and corporate return forms, including forms for recent tax periods, are published by the Income and Sales Tax Department.

Jordan Social Security Contributions

For private-sector employment subject to the standard social-security coverage, the total contribution rate is generally 21.75% of insurable wages, consisting of 7.5% borne by the employee and 14.25% by the employer. Different rules or coverage can apply in particular circumstances, so the Social Security Corporation's current law and instructions should be checked for the employee and establishment concerned.

Official Jordan Tax Resources

• Income and Sales Tax Department - Laws
• Income Tax Law - searchable official text
• General Sales Tax Law - searchable official text
• Official sales-tax rate database
• Income and Sales Tax Department - Tax forms
• Jordan Social Security Corporation