Individual - Taxes on personal income

Last reviewed - 28 December 2020

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.