Jordan income tax rates
Progressive personal income tax on the taxable income of a natural person under Article 11(A) of the Income Tax Law No. 34 of 2014 as amended by Law No. 38 of 2018, administered by the Income and Sales Tax Department. Six marginal bands run from 5% to 30%. The bands bite on TAXABLE income — gross income less allowable expenses, carried-forward losses, personal exemptions and donations — not on gross salary. An additional National Contribution Tax of 1% applies to a natural person's taxable income above JOD 200,000.
| Current value | 6 entries — see the API for the full schedule |
|---|---|
| In force from | 2019-01-01 |
| Official source | Income and Sales Tax Department, official English text of 'Law No. (34) of 2014 Amended by Law No. (38) of 2018 — Income Tax Law', Article 11(A): 5% on each dinar of the first five thousand dinars; 10% on the second five thousand; 15% on the third five thousand; 20% on the fourth five thousand; 25% on each dinar that follows up to one million dinars; 30% on each dinar of taxable income exceeding one million dinars. Article 1 commences the amendments as of 1 January 2019 |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
BRIEF CONFIRMED: six bands, 5% to 30%, plus the National Contribution Tax. The bands are NOT indexed and have not moved since the Law No. 38 of 2018 amendments took effect on 1 January 2019. NATIONAL CONTRIBUTION TAX: Article 11(F)(1)(f) charges 1% of a natural person's taxable income EXCEEDING JOD 200,000, paid into the National Solidarity Account and hypothecated to public-debt reduction; the Department assesses and collects it under the same audit, assessment, appeal and late-payment machinery as the tax itself. It is a surcharge on the slice above JOD 200,000, not on the whole income, so the all-in top marginal rate is 26% between JOD 200,000 and JOD 1,000,000 and 31% above JOD 1,000,000. Article 11(G) provides that it stops once public debt is back within the ceiling permitted by the Public Debt Law — it had not stopped at confirmation. PERSONAL EXEMPTIONS (Article 9), which is why the bands must not be applied to gross salary: a resident natural person deducts JOD 9,000 as a personal exemption and a further JOD 9,000 for dependents regardless of how many (both were JOD 10,000 for 2019 only, dropping to 9,000 from 2020 onwards), plus receipted allowances against medical expenses, education, rent, home-loan interest and murabaha of JOD 1,000 for the taxpayer, JOD 1,000 for the spouse and JOD 1,000 per child up to a maximum of JOD 3,000. The COMBINED exemption for a taxpayer and dependents is capped at JOD 23,000, whether the spouses file jointly or separately, and a joint return or joint assessment cannot be made without both spouses' consent. A non-resident Jordanian may claim exemptions for dependents resident in the Kingdom whom they support; a female breadwinner may claim the dependents exemption, apportioned by share of support where several breadwinners claim. WITHHOLDING that sits alongside the bands (Article 12): 5% on fees and wages paid by a resident legal person to resident professionals (doctors, lawyers, engineers, auditors, experts, consultants, brokers, agents, intermediaries); 5% for a natural person and 7% for a legal person on deposit interest, commissions and profits paid by banks and financial companies, final for non-residents; 15% on prizes and lottery winnings above JOD 1,000, final; and employment income withheld under the Minister's executive instructions. ROUNDING: Article 11(E) rounds taxable income and tax due down to the nearest dinar. ACCESS PROBLEM: istd.gov.jo is unreachable from this location (ECONNREFUSED / timeout, browser load refused), as are mof.gov.jo and the Jordanian e-government portal; Article 9, 11 and 12 were read from the Internet Archive snapshot of the ISTD's own PDF taken 5 August 2025 (http://web.archive.org/web/20250805165815/https://www.istd.gov.jo/ebv4.0/root_storage/en/eb_list_page/income_tax_law_no_34_of_2014_amended_by_law_no_38_of_2018.pdf). The ISTD labels its English text an unofficial translation with the Arabic prevailing. No band-changing amendment later than Law No. 38 of 2018 was found from any reachable primary source; re-verify against istd.gov.jo if it ever becomes reachable.
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# History: curl https://asiaref.dev/v1/jo/income-tax/history?from=2020-01-01
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