Jordan

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.

Further, special taxes are imposed on certain goods and products. 

Net wealth/worth taxes

There are no net wealth/worth taxes in Jordan.

Inheritance, estate, and gift taxes

Property taxes

Transfer property taxes

Transfer of property is generally subject to an aggregate rate of 6% 

Luxury and excise taxes

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