Jordan

Individual - Sample personal income tax calculation

Last reviewed - 11 February 2025

Below is a high-level illustrative example of how individual income tax is calculated. This calculation is for illustrative purposes only and should not be regarded as a detailed or comprehensive tax calculation.

  JOD
Yearly income (2024) 40,000
Less:
Personal exemption* (9,000)
JOD 1,000 against certain expenses** (1,000)
Yearly taxable income 30,000
   
The first JOD 5,000 is subject to PIT at 5% 250
The second JOD 5,000 is subject to PIT at 10% 500
The third JOD 5,000 is subject to PIT at 15% 750
The fourth JOD 5,000 is subject to PIT at 20% 1,000
The remaining balance of the yearly taxable income (JOD 10,000) is subject to individual income tax at 25% 2,500
Total individual income tax 5,000

* 18,000 if the individual has tax resident dependants.

** Such expenses should be supported by necessary documents and invoices. Moreover, the maximum amount for this exemption is JOD 3,000.