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%
- 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
- Special regime
- Development zones and free zones.
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.
Sources (1)
Frequently asked
What is the income tax rate in Jordan?
The top marginal personal income tax rate in Jordan is 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%.
What is the corporate tax rate in Jordan?
The headline corporate income tax rate is 20%.
Does Jordan tax capital gains?
Capital gains for individuals: Largely exempt for individuals, though banks pay 35% and some sectors pay 24%..