Below you will find a concise, structured overview of individual income tax requirements and rates in Jordan as applied for 2025. This summary includes the main tax brackets, supplementary surtaxes, and essential regulations to help you navigate the Jordanian tax framework whether you’re considering residency or business establishment.
Individual Income Tax Overview for Jordan (2025)
For the 2025 tax year, Jordan applies a progressive income tax regime for individuals. Taxes are calculated on the basis of annual income, with rates increasing alongside taxable earnings. All income amounts below are in Jordanian Dinar (JOD). For international comparison, as of January 2025, the exchange rate is approximately 1 JOD ≈ 1.41 USD.
Jordan Individual Income Tax Brackets (2025)
| Taxable Income Range (JOD) | Taxable Income Range (USD) | Rate (%) |
|---|---|---|
| JOD 0 – JOD 5,000 | $0 – $7,050 | 5% |
| JOD 5,000 – JOD 10,000 | $7,050 – $14,100 | 10% |
| JOD 10,000 – JOD 15,000 | $14,100 – $21,150 | 15% |
| JOD 15,000 – JOD 20,000 | $21,150 – $28,200 | 20% |
| JOD 20,000 – JOD 1,000,000 | $28,200 – $1,410,000 | 25% |
| Above JOD 1,000,000 | Above $1,410,000 | 30% |
Progressive marginal rates apply, meaning each successive bracket of income is taxed at the rate listed for that bracket, not the entire income amount.
Assessment Basis
The assessment basis for individual taxation in Jordan is income: tax is due on annual personal income received within the country, regardless of the source sector or activity.
Additional Surtaxes
| Surtax Condition | Surtax Rate (%) |
|---|---|
| Annual taxable income exceeding JOD 200,000 (national contribution tax) | 1% |
If your annual taxable income exceeds JOD 200,000 (approximately $282,000 USD using the 2025 rate), an extra 1% national contribution tax applies on top of the ordinary income tax. This surcharge is assessed only on the portion of taxable income above the threshold.
Key Points on Filing and Assessment
- Tax system: Progressive, based on annual income.
- Currency of record: Jordanian Dinar (JOD).
- Applicable rates: Between 5% and 30%, as per brackets above, plus surtax where relevant.
- Brackets: Six-tier progressive system.
- Holding period requirements: Not specified in available data for 2025.
Pro Tips for Managing Jordanian Income Tax
- Monitor Income Thresholds: If your income nears bracket limits, year-end tax planning can help optimize your liability by managing timing of bonuses or deferrals.
- Be Aware of Surtax Triggers: Surpassing JOD 200,000 in annual income triggers the 1% national contribution tax—consider this in executive or business compensation structures.
- Retain Accurate Records: Keep thorough records of all sources of income in case of inquiry and to facilitate correct bracket calculation during annual filings.
- Review Currency Movements: For expatriates or those paid in a foreign currency, fluctuations against the JOD can impact the real value of owed taxes and thresholds.
- Consult Official Resources: For updates or further clarification, always reference the Jordan Ministry of Finance website.
Summary
Jordan’s individual income tax framework in 2025 is structured with a clear progressive scale, ranging from 5% to 30%, and a specific national contribution tax applying to higher incomes. Keeping precise records and planning for threshold effects are essential for anyone subject to tax obligations in Jordan. The system is straightforward in terms of brackets, but careful management around surtax levels is key for high earners. When in doubt, always refer to official resources for authoritative guidance.