Jordan

Individual - Other taxes

Last reviewed - 12 December 2019

Social security contributions

Starting from 1 January 2017, the new social security rates are 14.25% as employer contribution and 7.5% as employee contribution.

Consumption taxes

A general sales tax similar in operation to a value-added tax (VAT) is imposed at the rate of 16% on the following transactions:

  • Sales of goods or services or both.
  • Importing any service or goods from outside Jordan or from the free zone areas and markets inside Jordan.

Net wealth/worth taxes

There are no net wealth/worth taxes in Jordan.

Inheritance, estate, and gift taxes

To the best of our knowledge, Jordan does not have specific inheritance, estate, or gift taxes. The taxability of these items are based on the kind of consideration received by the taxpayer and the relationship between the grantor and the recipient of these items.

Property taxes

There is a property tax in Jordan that is paid annually. The property tax rate is determined by the municipality and is based on the location and size of the property. In the case of buildings, the property tax rate is based on the annual rental value.

Transfer property taxes

To the best of our knowledge, transfer of property is subject to a 5% registration fee and 4% property sales tax fee.

Luxury and excise taxes

Special tax rates are applied on certain items such as tobacco, fuel, alcoholic drinks, and luxury cars.