Introduction to
Jordan tax planning guide

From the vibrant streets of Amman to the stunning landscapes of Petra, Wadi Rum, and the Dead Sea, Jordan is a gateway to both modern urban life and ancient cultural treasures.



In this guide, we’ll walk you through everything you need to know about relocating to Jordan from a personal tax perspective, including tax residency, income tax, special tax regimes and tax return obligations. 



TaxPilot recommend that you organize your affairs in good time to get ahead and make the most of favorable tax treatment while making sure you’re meeting your tax return obligations.

TAX SYSTEM

HOW YOU’RE TAXED IN Jordan

Jordan follows a territorial taxation model. You will pay tax on local sourced incomes only, irrespective of your resident status.

Resident
Local Income
Foreign Income
Non-Resident
Local Income
Foreign Income
RESIDENCY

YOUR RESIDENT STATUS IN Jordan

You’ll be considered tax resident if you satisfy any of the following criteria:
Physical presence

if you spend more than 182 days in Jordan during the tax year.

HIGHEST RATE

INCOME TAX IN Jordan

Residents are subject to progressive tax rates and the highest rate of tax levied on employment income and self employment income is 30%.
Global comparison
56%
World highest
30
%
Jordan
0%
World lowest
OTHER TAXES

PERSONAL TAXES IN Jordan

Asset tax

Tax on property and share sales

Wealth tax

Tax on value of owned assets

Death tax

Tax on assets passed to heirs

Social tax

Tax to contribute to state welfare

 * It is recommended that you review your affairs and structure accordingly so that you do not end up creating an unexpected tax charge and paying more tax than necessary.
INTERNATIONAL TAX

DOUBLE TAXATION AGREEMENTS IN Jordan

If you receive incomes overseas while you are living in the Jordan, you may find that the source country, as a starting point, continues to tax the income.

Double taxation agreements may remove the source country’s taxing right and thus, enable you to receive incomes tax free globally.

At present, Jordan has 37 double taxation agreements signed.

Global comparison
140
World highest
37
Jordan
0
World lowest
COMPLIANCE

TAX OBLIGATIONS IN Jordan

What is the deadline to file tax returns and settle tax liabilities?
The tax year starts on 1 January and ends on 31 December.
What is the deadline to file tax returns and settle tax liabilities?
The deadline to file your tax return and settle the tax liability is 30 April following the end of the tax year.
Do you need to make advance payments of tax?
You may be required to make advance payments of tax towards future tax years on top of settling the current tax year liability.