Jordan
Individual - Sample personal income tax calculation
Last reviewed - 11 February 2025JOD | |
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.