--- title: "Jordan tax for new residents 2026: rates and regimes" url: https://settleanywhere.com/countries/jordan/tax/ lang: en updated: 2026-10-12 --- # Jordan tax Tax residence: At least 183 days in tax period (calendar year), consecutive or interrupted. No special regime for new residents in our records. Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## Tax residence - At least 183 days in tax period (calendar year), consecutive or interrupted · A natural person who is physically present in Jordan for at least 183 days in the tax period is a resident person. - Income arising in Jordan is the taxable base; a resident's income from abroad is taxed only for income arising from funds and deposits from Jordan, at 10% of net income, under the 2014 law. - A resident natural person is someone who stays in Jordan for at least 183 days in the tax period, continuous or in several stays, or a Jordanian employee who works for the government or public institutions in or outside Jordan. The tax period is the calendar year unless the Department is notified of a different financial year. ## Standard rules and foreign-source income Standard rules ### Jordan: income tax on income arising in the Kingdom; general sales tax 16% **Details** - On: Income arising in Jordan (salaries, business and professional income, property trading) - Who: Income arising in the Kingdom is taxable - Limit: JOD 2,500/mo ≈ $3,530 Income tax under Law No. 34 of 2014 applies to income arising in Jordan, and exemptions apply only where the law names them; the general sales tax rate is 16% on goods and services not listed in the reduced-rate or exempt schedules. (sources 1, 2, 3, 4) #### Taxed on Income arising in Jordan (salaries, business and professional income, property trading); general sales tax on supply value. #### Who it applies to - Income arising in the Kingdom is taxable, and exemption is the exception set out in the law. - The general sales tax schedules list goods at 0%, 2%, 4%, 5% and 10%; remaining goods and services carry 16%. #### Exclusions - Exempt sources are listed in the law, including agricultural income from activity inside the Kingdom and the first JOD 2,500 (≈ $3,530) of gross monthly retirement pension, disability pension included (Article 4 of Income Tax Law No. 34 of 2014 as amended by Law No. 38 of 2018). #### Limits - JOD 2,500 a month (≈ $3,530) · Gross monthly retirement pension, disability pension included, is exempt from income tax up to this amount (Article 4(a)(14), as amended by Law No. 38 of 2018). #### Tax residence Income arising in Jordan is the taxable base; a resident's income from abroad is taxed only for income arising from funds and deposits from Jordan, at 10% of net income, under the 2014 law. #### Visas A residence permit does not set tax status. #### Other taxes General sales tax 16% standard rate. Checked against official sources on 12 Oct 2026, some details partly verified [Change log](https://settleanywhere.com/changes/) Standard rules ### Jordan individual income tax: progressive scale, exemptions and national contribution **Details** - On: Net taxable income arising in Jordan after deductions - Limit: JOD 5,000/yr ≈ $7,050 Resident individuals pay income tax at 5% on the first JOD 5,000 (≈ $7,050) of taxable income, 10% on the next JOD 5,000, (≈ $7,050) 15% on the next JOD 5,000, (≈ $7,050) 20% on the next JOD 5,000, (≈ $7,050) 25% up to JOD 1,000,000 (≈ $1,410,000) and 30% above that, after a personal exemption of JOD 9,000 (≈ $12,700) and a dependants exemption of JOD 9,000 (≈ $12,700). (sources 3, 4) #### Taxed on Net taxable income arising in Jordan after deductions; a resident individual may deduct a personal exemption of JOD 9,000 (≈ $12,700) and a dependants exemption of JOD 9,000, (≈ $12,700) with up to JOD 1,000 (≈ $1,410) each for the taxpayer and spouse and up to JOD 3,000 (≈ $4,230) for children against medical, education, rent and housing-loan costs, and total exemptions capped at JOD 23,000 (≈ $32,400). #### Who it applies to - Applies to individuals with Jordan-source income, whether resident or non-resident. - Personal and dependants exemptions are granted to resident individuals only; a non-resident Jordanian may claim the dependants exemption for dependants resident in Jordan. - A national contribution of 1% applies to taxable income above JOD 200,000 (≈ $282,000). #### Exclusions - Non-residents receive no personal exemption. - Income paid to non-residents that is not exempt is subject to 10% withholding at source. - Foreign-source income of residents follows a separate rule described in the foreign-source income record. #### Limits - JOD 5,000 a year (≈ $7,050) · Each of the first four bands is JOD 5,000 (≈ $7,050) wide: 5%, 10%, 15% and 20%. - JOD 20,000 a year (≈ $28,200) · Taxable income above this amount is taxed at 25% up to JOD 1,000,000 (≈ $1,410,000). - JOD 1,000,000 a year (≈ $1,410,000) · Taxable income above this amount is taxed at 30%. - JOD 9,000 a year (≈ $12,700) · Personal exemption of a resident individual (from tax year 2020). - JOD 9,000 a year (≈ $12,700) · Exemption for dependants, whatever their number (from tax year 2020). - JOD 23,000 a year (≈ $32,400) · Maximum total personal, dependants and spouse exemptions. - JOD 200,000 a year (≈ $282,000) · National contribution of 1% applies to taxable income above this amount. #### Days in the country - At least 183 days in tax period (calendar year), consecutive or interrupted · A natural person who is physically present in Jordan for at least 183 days in the tax period is a resident person. #### Tax residence A resident natural person is someone who stays in Jordan for at least 183 days in the tax period, continuous or in several stays, or a Jordanian employee who works for the government or public institutions in or outside Jordan. The tax period is the calendar year unless the Department is notified of a different financial year. #### Visas Residence for tax is based on days present in the tax year, not on permit type. #### Other taxes General sales tax and social security contributions are separate from income tax. Tax at source is deducted from employment income under the executive instructions. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) Standard rules ### Jordan tax on foreign-source income of residents 10% tax **Details** - Who: Applies to a resident person (183 days or more in the tax year) Jordan taxes income arising in or derived from Jordan; a resident's net foreign-source income is taxed at 10% with no deductions only where it arises from funds or deposits taken from Jordan, and other foreign-source income is outside the Jordanian tax base. (source 3) #### Taxed on Net foreign-source income of a resident person that arises from funds or deposits from Jordan; the tax is a flat 10% and no deduction is allowed. Jordan-source income is taxed on the progressive scale for individuals. #### Who it applies to - Applies to a resident person (183 days or more in the tax year). - Applies only to foreign-source income that arises from funds or deposits from Jordan. #### Exclusions - Foreign-source income of a resident that does not arise from funds or deposits from Jordan is not listed as taxable income. - Income from services is Jordan-source where the work or activity is carried out in Jordan or the output is used in Jordan, including when earned by a non-resident. - Income from e-commerce in goods and services is taxable. #### Days in the country - At least 183 days in tax period (calendar year), consecutive or interrupted · Resident status for the foreign-source rule requires physical presence in Jordan for at least 183 days in the tax period. #### Tax residence The territorial scope in Article 3 of the Income Tax Law is Jordan-source income; the 10% rule for foreign-source income applies to residents (183 days or more). #### Visas No residence permit grants a separate foreign-source income regime; the rule follows the 183-day residence test. #### Other taxes A 10% withholding tax applies to non-exempt income paid to non-residents. Interest on bank deposits in Jordan carries 5% withholding for individuals, which is final tax for them. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## VAT, social security and other taxes - General sales tax 16% standard rate. - General sales tax and social security contributions are separate from income tax. Tax at source is deducted from employment income under the executive instructions. - A 10% withholding tax applies to non-exempt income paid to non-residents. Interest on bank deposits in Jordan carries 5% withholding for individuals, which is final tax for them. ## Questions people ask ### When do you become a tax resident in Jordan? At least 183 days in tax period (calendar year), consecutive or interrupted (A natural person who is physically present in Jordan for at least 183 days in the tax period is a resident person). Income arising in Jordan is the taxable base; a resident's income from abroad is taxed only for income arising from funds and deposits from Jordan, at 10% of net income, under the 2014 law. ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. **Sources (4)** ## Official sources 1. [What is new in the provisions of the Income Tax Law No. 34 of 2014](https://istd.gov.jo/AR/Pages/%D8%A7%D9%84%D8%AC%D8%AF%D9%8A%D8%AF_%D9%81%D9%8A_%D8%A7%D8%AD%D9%83%D8%A7%D9%85_%D8%A7%D9%84%D9%82%D8%A7%D9%86%D9%88%D9%86) · Income and Sales Tax Department, Jordan · checked 2026-10-10 2. [Tax rates: general sales tax schedules](https://www.istd.gov.jo/AR/List/%D8%A7%D9%84%D9%86%D8%B3%D8%A8_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D9%8A%D8%A9) · Income and Sales Tax Department, Jordan · checked 2026-10-10 3. [Income Tax Law No. 34 of 2014 as amended (consolidated Arabic text, including Law No. 38 of 2018)](https://www.istd.gov.jo/EBV4.0/Root_Storage/AR/EB_Tenders/%D9%82%D8%A7%D9%86%D9%88%D9%86_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%AF%D8%AE%D9%84_34_%D9%84%D8%B3%D9%86%D8%A9_2014_%D9%88%D8%AA%D8%B9%D8%AF%D9%8A%D9%84%D8%A7%D8%AA%D9%87.docx) · Income and Sales Tax Department, Jordan · checked 2026-10-12 4. [Income Tax Law No. 34 of 2014 as amended (Arabic PDF, original Gazette 5320 of 31 December 2014, amended by Law 38 of 2018, Gazette 5547)](https://istd.gov.jo/EBV4.0/Root_Storage/AR/QRCODE/income2.pdf) · Income and Sales Tax Department, Jordan · checked 2026-10-12 · published 2018-12-02