Jo Income Tax

---
name: jo-income-tax
description: "Conditional Jordan personal income tax extracts for a 2026 refresh, covering individuals, employees, sole traders and landlords. Includes residence, Jordan-source and specified foreign income, progressive bands, resident personal and dependant exemptions, evidenced expenditure, donations, national contribution, withholding and return timing under Income Tax Law No. 34 of 2014. Amendment currentness and filing procedures remain on hold. Two executable examples illustrate arithmetic under the stated assumptions; they do not clear a filing position. Use for Jordan income tax research, Jordan tax bands, ISTD individual returns and family exemptions. Read the Sources holds before applying any rule."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/jo-income-tax"
  jurisdiction: "JO"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# Jordan Personal Income Tax

## Who this applies to

**Source currentness hold.** This is a source-cited research draft for the 2026 refresh, not a cleared filing instruction. The clause extracts below are conditional reference material. Before using them for a 2026 position, close the amendment and procedure gaps named in Sources. A read date records the stated read scope, not verification of every later amendment.

Any individual with income arising in Jordan, whatever the place of payment (art. 3(a)). A natural person is resident if actually present for at least 183 days in the tax period, continuous or not, or is a Jordanian employee of government or public bodies working any period of it, inside or outside Jordan (art. 2). The bands apply to every natural person (art. 11(a)). The article 9 exemptions go to the resident natural person (art. 9(a)). A resident is taxed on net foreign income only if it arose from funds or deposits from Jordan, at a flat 10% with no deductions (art. 3(c)).

Company tax is in [jo-corporate-income-tax](jo-corporate-income-tax.md). Social security is in [jo-payroll-social](jo-payroll-social.md).

## Rates, bands and thresholds

| Item | Figure | Conditions | Source |
|---|---|---|---|
| First JOD 5,000 | 5% | Taxable income of a natural person, art. 11(a) | https://www.istd.gov.jo/EBV4.0/Root_Storage/AR/EB_Tenders/%D9%82%D8%A7%D9%86%D9%88%D9%86_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%AF%D8%AE%D9%84_34_%D9%84%D8%B3%D9%86%D8%A9_2014_%D9%88%D8%AA%D8%B9%D8%AF%D9%8A%D9%84%D8%A7%D8%AA%D9%87.docx |
| Next JOD 5,000 | 10% | Art. 11(a) | same |
| Next JOD 5,000 | 15% | Art. 11(a) | same |
| Next JOD 5,000 | 20% | Art. 11(a) | same |
| Above JOD 20,000 to JOD 1,000,000 | 25% | Art. 11(a) | same |
| Above JOD 1,000,000 | 30% | On each dinar above the million, art. 11(a) | same |
| National contribution | 1% | On taxable income above JOD 200,000; stops if public debt reaches the permitted ratio, art. 11(f), (g) | same |
| Personal exemption | JOD 9,000 | Resident natural person, 2020 onward, art. 9(a) | same |
| Dependants exemption | JOD 9,000 | However many dependants, art. 9(a) | same |
| Treatment, education, rent, housing loan interest or murabaha | JOD 1,000 taxpayer, JOD 1,000 spouse, JOD 1,000 per child to JOD 3,000 | Against those expenses, art. 9(a) | same |
| Family exemption cap | JOD 23,000 | Joint or separate returns, art. 9(b) | same |
| Donations to government bodies | No percentage cap | Paid during the period without personal benefit; deduct from gross income, art. 10(a) | same |
| Approved religious, charitable and similar donations | Up to 25% of taxable income | Paid in Jordan without personal benefit to an approved body; cap computed after art. 10(a) donations and before this deduction, art. 10(b) | same |
| Prizes and lottery above JOD 1,000 | 15% withheld, final | Art. 12(a) | same |
| Taxable deposit interest, commissions and qualifying deposit investment profits paid by banks/financial companies in Jordan to an individual | 5% withheld, final | Art. 12(a)(2); interbank deposit interest/profits/commissions and interest/profits for recipients designated by executive instructions are excluded; complete the exclusion check before applying | https://www.moin.gov.jo/ebv4.0/root_storage/ar/eb_list_page/%D9%82%D8%A7%D9%86%D9%88%D9%86_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%AF%D8%AE%D9%84_%D8%B1%D9%82%D9%85_34_%D9%84%D8%B3%D9%86%D8%A9_2014_%D9%88%D8%AA%D8%B9%D8%AF%D9%8A%D9%84%D8%A7%D8%AA%D9%87.pdf |

Taxable income and tax due round down to the nearest dinar (art. 11(e)).

## The base

Start with each taxable source under art. 3. Subtract wholly and exclusively incurred allowable expenses, carried losses, personal exemptions and donations in that order (art. 2 definitions). Expense exemptions require the qualifying treatment, education, rent or housing finance expenditure; the family cap is a ceiling, not an automatic deduction. Income in kind is valued at market price on the date it falls due (art. 3(b)). E-commerce income is taxable (art. 3(d)). Exemptions, including certain dividends, are in art. 4.

A non-resident Jordanian may use the dependants exemption for dependants resident in Jordan whom they support (art. 9(d)). A woman who supports dependants may claim the dependants exemption; if several supporters claim, it is split by share of support with evidence, otherwise equally (art. 9(e)). Either spouse may use the unused part of the exemption, within JOD 23,000 (art. 9(c)).

## Deadlines and filing

| Step | Rule | Source |
|---|---|---|
| Register | Resident with taxable income gets a tax number before starting activity, art. 22 | https://www.istd.gov.jo/EBV4.0/Root_Storage/AR/EB_Tenders/%D9%82%D8%A7%D9%86%D9%88%D9%86_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%AF%D8%AE%D9%84_34_%D9%84%D8%B3%D9%86%D8%A9_2014_%D9%88%D8%AA%D8%B9%D8%AF%D9%8A%D9%84%D8%A7%D8%AA%D9%87.docx |
| File | By the end of the fourth month after the tax period: 30 April 2027 only for an established calendar 2026 period, art. 17(a) | same |
| Pay | Balance before the end of the fourth month of the next period, art. 18(a) | same |
| Joint return | Spouses with taxable income may file jointly by agreement, art. 17(d) | same |
| Death | Heirs file within 90 days of death, art. 17(b) | same |
| Amend | Within two years from filing, except a return with an audit memorandum, an acceptance decision, or an error first discovered by ISTD; tax and late charge remain payable, art. 27 | same |
| Form | ISTD annual return for individuals, 2023 form | https://www.istd.gov.jo/Ar/List/%D8%A7%D9%84%D8%A7%D9%82%D8%B1%D8%A7%D8%B1%D8%A7%D8%AA_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D9%8A%D8%A9 |

Filing workflow is on hold: the current e-services screens, return fields, attachments, submission confirmation and payment reference have not been read. Do not use this draft to submit a return. Some groups are excused from filing under a regulation (art. 17(e)); check it before telling anyone they need not file.

## Penalties and interest

Late payment: 0.4% (four per thousand) of the balance for each week or part of a week; penalties may not exceed the tax (art. 36). If both the return and payment of the declared tax were on time and a later tax difference is no more than JOD 5,000, the late charge on that difference starts at notification of the audit decision. Above JOD 5,000, art. 36(a) applies (art. 36(b)).

## Cross-border points

A non-resident's service income is taxable where the work is done in Jordan or its output is used there (art. 3(a)). Payers withhold 10% on non-exempt income paid to a non-resident on the due or payment date, whichever is earlier, and give a statement (art. 12(b)). Treaty relief is not covered here.

## Two worked examples that recompute

Simple: single resident, no dependants, income JOD 20,000, with JOD 1,000 of qualifying rent. Exemptions JOD 10,000, taxable JOD 10,000, tax JOD 750.

```oa-check
name: Single resident, income JOD 20,000
inputs:
  income: 20000
steps:
  - taxable: income - 9000 - 1000
  - b1: min(taxable, 5000) * 0.05
  - b2: (min(taxable, 10000) - 5000) * 0.10
  - tax: b1 + b2
expected:
  tax: 750.00
```

Edge: resident with JOD 300,000 and documented entitlements that reach the family cap, including the qualifying expenditure. Taxable JOD 277,000. The first four bands cost JOD 2,500, the rest JOD 64,250, and the 1% contribution on JOD 77,000 adds JOD 770.

```oa-check
name: Family at cap, income JOD 300,000
inputs:
  income: 300000
steps:
  - taxable: income - 23000
  - bands: 250 + 500 + 750 + 1000
  - top: (taxable - 20000) * 0.25
  - nc: (taxable - 200000) * 0.01
  - total: bands + top + nc
expected:
  total: 67520.00
```

## Ask the client first

- Days in Jordan in 2026, and nationality if working for a Jordanian public body.
- Spouse income, and whether a joint return is agreed.
- Dependants and who supports them.
- Income types: salary, business, rent, foreign funds.
- Qualifying expense receipts and tax already withheld.

## Sources

| Source | URL | Read on |
|---|---|---|
| Income Tax Law No. 34 of 2014 as amended, ISTD consolidated text: inherited original-author reading of arts. 2, 3, 4 (part), 9 to 12, 17 to 19, 36; closeout reread cached clause output; normal refetch blocked; MOIN supplementary baseline pages 3, 9 and 17 read by independent reviewer and author on 2026-11-01 | https://www.istd.gov.jo/EBV4.0/Root_Storage/AR/EB_Tenders/%D9%82%D8%A7%D9%86%D9%88%D9%86_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%AF%D8%AE%D9%84_34_%D9%84%D8%B3%D9%86%D8%A9_2014_%D9%88%D8%AA%D8%B9%D8%AF%D9%8A%D9%84%D8%A7%D8%AA%D9%87.docx; https://www.moin.gov.jo/ebv4.0/root_storage/ar/eb_list_page/%D9%82%D8%A7%D9%86%D9%88%D9%86_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%AF%D8%AE%D9%84_%D8%B1%D9%82%D9%85_34_%D9%84%D8%B3%D9%86%D8%A9_2014_%D9%88%D8%AA%D8%B9%D8%AF%D9%8A%D9%84%D8%A7%D8%AA%D9%87.pdf | 2026-11-01 |
| ISTD, tax return forms list, first page read | https://www.istd.gov.jo/Ar/List/%D8%A7%D9%84%D8%A7%D9%82%D8%B1%D8%A7%D8%B1%D8%A7%D8%AA_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D9%8A%D8%A9 | 2026-11-01 |

Not yet confirmed: whether any amendment after Law No. 38 of 2018 changes these articles (the ISTD text names none; the Official Gazette was not searched); the tax period definition (calendar year in the old skill); e-services screens and return boxes; the filing exemption regulation; art. 34 assessment-window exceptions. All income-law computations remain non-operative until the amendment check is closed (hold JO-IT-CURRENT).

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `jo-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/jo-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.