JO · Asia · JOD

Jordan

Tax rates

0102030405060World avg (corporate) 22.6%Capital Gains · Wealth Tax — 0%VAT 16%Corporate 20%Income 30%

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Estimate your income tax

Enter a gross annual salary to estimate 2026 national income tax for Jordan using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.

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Brackets, notes & in practice

Income Tax

Thresholds in JOD
ThresholdRate
JOD 05%
JOD 5,00010%
JOD 10,00015%
JOD 15,00020%
JOD 20,00025%
JOD 1,000,00030%
Source: PwC Worldwide Tax Summaries — Jordan (Individual, Taxes on personal income) · as of 2026-07-05

A separate 1% national contribution tax also applies to annual taxable income exceeding JOD 200,000, charged alongside rather than folded into these band rates.

Jordan taxes individuals under a progressive schedule of 5%, 10%, 15%, and 20% on four successive JOD 5,000 bands, then 25% up to JOD 1,000,000 and 30% on the remaining balance. A separate 1% national contribution tax also applies to annual taxable income exceeding JOD 200,000.

VAT

Jordan imposes a general sales tax similar in operation to a value-added tax (VAT).

In practice

Filing

Registration is mandatory once turnover crosses a threshold set by regulations issued under the General Sales Tax Law. Registered taxpayers subject to the general tax file a return every two months, with the tax due within the month following the end of that period.

Source: Income and Sales Tax Department — The General Sales Tax Law No. 6 of 1994 and its Amendments (official English translation, Articles 13, 14, 16) · as of 2023-11-05
Exemptions

Goods exempt from sales tax include bread, water packed in containers under five litres, tea, sugar, gold, money, and electricity, while exempt services include air transport, education, sewage and waste disposal, public health, and the activities of religious and social organisations. A zero rate applies to exports and to sales into free zones, the Aqaba Special Economic Zone, and development areas.

Source: PWC Worldwide Tax Summaries — Jordan (Corporate, Other taxes) · as of 2026-07-05

Capital Gains Tax

Capital gains realized by individuals in Jordan — including gains from the sale of both listed and non-listed shares — are generally exempt from tax, following the same treatment applied to companies. Gains from the sale of depreciable business assets are a taxable exception to this general exemption.

Wealth Tax

No net wealth/worth taxes levied. PWC: "There are no net wealth/worth taxes in Jordan."