How is income tax calculated in Jordan?
A resident taxpayer deducts a personal exemption of JOD 9,000 a year. The rest is taxed at 5%, 10%, 15% and 20% on each of the first four JOD 5,000 slices, 25% up to JOD 1,000,000 and 30% above.
Taxable income above JOD 200,000 also bears a 1% national contribution tax, which the calculator adds to the rates above that point. Employees pay 7.5% social security; employers pay 14.25%.
What is the income tax rate in Jordan?
| Taxable income | Rate |
|---|---|
| JOD 0 – JOD 5,000 | 5% |
| JOD 5,000 – JOD 10,000 | 10% |
| JOD 10,000 – JOD 15,000 | 15% |
| JOD 15,000 – JOD 20,000 | 20% |
| JOD 20,000 – JOD 200,000 | 25% |
| JOD 200,000 – JOD 1,000,000 | 26% |
| Over JOD 1,000,000 | 31% |
What mandatory salary deductions apply?
- Social security (employee): 7.5% of pay.
Gross salary and take-home salary
Gross salary is what your contract says before anything is taken off. Take-home salary is what reaches your bank account after income tax and the compulsory employee contributions. Employer contributions are paid on top of your salary and are not taken from it.
Example: JOD 2,100.000 a month
An employee earning 2,100 a month, about US$3,000.
| Item | Monthly | Annual |
|---|---|---|
| Gross salary | JOD 2,100.000 | JOD 25,200.000 |
| Income tax | JOD 145.000 | JOD 1,740.000 |
| Compulsory contributions | JOD 157.500 | JOD 1,890.000 |
| Take-home pay | JOD 1,797.500 | JOD 21,570.000 |
Effective income tax rate 6.9%; all deductions 14.4%.
Frequently asked questions
What is the personal exemption in Jordan?
JOD 9,000 for the taxpayer and JOD 9,000 for resident dependants, regardless of their number.
What is the employee social security rate?
7.5% of salary; the employer pays 14.25%.
What is the national contribution tax?
A 1% tax on annual taxable income above JOD 200,000.
Official sources
- PwC Worldwide Tax Summaries (reviewed 05 July 2026): Jordan – Individual – Taxes on personal income. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 05 July 2026): Jordan – Individual – Other taxes. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 05 July 2026): Jordan – Individual – Deductions. Read 5 November 2026.
Last reviewed 5 November 2026. An estimate for planning, not tax advice; your employer’s payroll and the tax authority decide what is actually withheld.
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