Jordan
Western Asia · JO · 36 treaties
What are the main tax rates in Jordan?
Jordan has a top personal income tax rate of 30%, a corporate tax rate of 20%, and a standard VAT of 16%.
Tax profile
| Corporate income tax | 20% |
| Withholding — dividends | 0% |
| Withholding — interest | 10% |
| Withholding — royalties | 10% |
| VAT / GST (standard) | 16% |
| Personal income (top rate) | 30% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | Jordan Remote Work Visa (digital nomad visa) |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Jordan?
- It takes 183 days to establish tax residency in Jordan.
- Does Jordan have a worldwide tax system?
- Yes, Jordan operates under a worldwide tax system.
- What is the withholding tax on dividends in Jordan?
- Jordan has a 0% withholding tax on dividends.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- physically present in Jordan for at least 183 days in the tax period (consecutive or sporadic)
- Jordanian employee working for the government or any public/official institution in or outside Jordan during the tax period
Tax residency is tied only to 183+ days’ presence or Jordanian government employment, and Jordan taxes individuals on Jordan‑source income only, so ending residency generally just requires leaving Jordan and ceasing government service.
Source: Income and Sales Tax Department (ISTD), Hashemite Kingdom of Jordan
Tax treaty network (53)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | — | — | — |
| Austria | — | — | — |
| Azerbaijan | 8% | 8% | 10% |
| Bahrain | 10% | 10% | 10% |
| Bosnia and Herzegovina | 10% | 10% | 15% |
| Bulgaria | 10% | 10% | 10% |
| Canada | 15% | 10% | 10% |
| China | — | — | — |
| Croatia | 10% | 10% | 10% |
| Cyprus | 10% | 5% | 7% |
| Czechia | 10% | 10% | 10% |
| Denmark | — | — | — |
| Egypt | 15% | 15% | 20% |
| Estonia | — | — | — |
| Finland | — | — | — |
| France | 15% | 15% | 25% |
| Germany | — | — | — |
| Greece | — | — | — |
| Hungary | — | — | — |
| India | 10% | 10% | 20% |
| Indonesia | 10% | 10% | 10% |
| Iran | 7.5% | 5% | 10% |
| Ireland | — | — | — |
| Italy | 10% | 10% | 10% |
| Kuwait | 10% | 5% | 30% |
| Lebanon | 10% | 10% | 10% |
| Malaysia | 10% | 15% | 15% |
| Malta | 10% | 10% | 10% |
| Morocco | 10% | 10% | 10% |
| Netherlands | 15% | 5% | 10% |
| Pakistan | 10% | 10% | 10% |
| Poland | 10% | 10% | 10% |
| Romania | 15% | 12.5% | 15% |
| Saudi Arabia | 5% | 5% | 7% |
| Spain | — | — | — |
| Sweden | — | — | — |
| Switzerland | — | — | — |
| Turkey | 15% | 10% | 12% |
| United Kingdom | 10% | 10% | 10% |
| United Arab Emirates | 7% | 7% | 10% |
| Uruguay | — | — | — |
| Algeria | 15% | 15% | 15% |
| South Korea | 10% | 10% | 10% |
| Palestine | — | — | — |
| Qatar | 10% | 5% | 10% |
| Singapore | 10% | 5% | 10% |
| Sudan | 15% | 15% | 15% |
| Syria | 10% | 10% | 18% |
| Tajikistan | 10% | 10% | 10% |
| Tunisia | — | — | — |
| Ukraine | 10% | 10% | 10% |
| Uzbekistan | 10% | 10% | 20% |
| Yemen | 10% | 10% | 10% |