Middle East
Jordan: tax at a glance
Taxation is largely territorial. Personal rates are progressive up to about 31%, including a national-contribution surcharge. The corporate rate is 20%, and sales tax runs 16%.
Ways to relocate to Jordan
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 30%Rates are progressive from 5% to 30%, plus a 1% national contribution surcharge on income above JOD 200k. That puts the effective top rate at about 31%.
- Corporate income
- 20%
- Capital gains
- Largely exempt for individuals, though banks pay 35% and some sectors pay 24%.
- VAT / General Sales Tax.
- 16%
- Dividends (WHT)
- 10% for non-residents. Domestic dividends are largely exempt.
- Interest (WHT)
- 7% for residents, 10% for non-residents.
- Royalties (WHT)
- 10%
- Social security (employee)
- 7.5%
- Social security (employer)
- 14.25%
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- An annual property tax based on estimated rental value, plus municipal levies.
- Other
- A 1% national contribution surcharge, plus sector surtaxes, including 35% for banks.
How the system works
- Tax system
- Territorial
- Foreign income
- Largely outside scope (territorial)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
A special regime for new arrivals
Jordan is territorial in practice. It taxes income earned in or from Jordan, and foreign-source income of resident individuals sits largely outside its reach. Jordan takes part in the Global Forum, but it has not signed the CRS Multilateral Competent Authority Agreement and does not yet exchange information automatically. It has voluntarily committed to implement AEOI, though no first-exchange date has been confirmed.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.