Any income incurred in or from Jordan, for any person, regardless of the place of payment, shall be subject to tax in Jordan.
Personal income tax rates
Personal income tax (PIT) rates are applied progressively as follows:
|Taxable income (JOD*)||PIT rate (%)|
|The first 5,000||5|
|The second 5,000||10|
|The third 5,000||15|
|The forth 5,000||20|
|Over 20,000 and up to 1,000,000||25|
|The remaining balance||30|
* Jordanian dinar
Local income taxes
Any amount exceeding JOD 200,000 of the annual taxable income for individuals will be subject to 1% as national contribution tax.