Aqaba

Salary from a foreign employer or fees from foreign clients

Taxed5%–30% progressive (5% on the first JOD 5,000 of taxable income, 25% up to JOD 1,000,000), plus 1% above JOD 200,000

Article 3(a) taxes any income that arises in Jordan or is derived from it, for any person and regardless of where it is paid. The law has no specific source rule for a salary from a foreign employer, but it treats a non-resident's service fee as Jordanian when the work is carried out in Jordan (Article 3(a)(12)) and it taxes e-commerce income (Article 3(d)). This profile therefore reads pay for work you physically do in Jordan, as an employee or a freelancer, as taxable. We found no Income and Sales Tax Department (ISTD) guidance on remote work for foreign employers or clients, so this is a reading of the law, not an official position. A foreign employer does not withhold Jordanian tax, so you file a return and pay by the end of April of the following year (Articles 17 and 18). Residents deduct a JOD 9,000 personal allowance, JOD 9,000 for dependants, and up to JOD 3,000 for documented medical, education, rent and home-loan interest costs (Article 9); non-residents get none of these. Income covered by a tax treaty is exempt to the extent the treaty says (Article 4(a)(18)), and foreign tax paid on foreign-source income can be deducted when there is no treaty (Article 6(a)). The law has no simplified small-business regime for individual freelancers. Social security and work-permit rules for remote workers were not reviewed here.

On the nomad visa

Jordan has no digital nomad visa. The Interior Ministry's e-services list visit visas and residence permits, including a 'workless residency with bank deposit'; this profile did not review the conditions for it. Your visa does not change the tax rules. You become resident after 183 days in a calendar year, and work you do in Jordan is likely taxable from the first day.

Dividends, interest, gains, rent and pensions from abroad

Not taxedNot taxed when the capital came from abroad; 10% flat on a resident's foreign income from money or deposits that came from Jordan; Jordanian bank interest 5% final

Foreign investment income is outside Jordanian tax unless Article 3(c) applies. Under the law as amended in 2018, it taxes a resident's net income from any source outside Jordan only if it arose from funds or deposits from Jordan. That income pays a flat 10%, with no deductions, and the Article 4 exemptions do not apply, except relief under a tax treaty (Articles 3(c)(3) and 4(f)). The law does not define funds from Jordan, and we found no ISTD guidance on how money is traced. Savings you bring from abroad appear to be outside the charge. Money you earn in Jordan and then invest abroad could be caught. Article 4(a)(9) also exempts a resident non-Jordanian investor's foreign income from foreign capital invested under the Investment Law. A pension paid from abroad is not Jordanian-source. Jordanian investments are taxed differently. Dividends from resident companies are exempt (Article 4(a)(8)). Capital gains in Jordan are exempt, except on depreciable assets and a few other cases (Article 4(a)(5)). Interest from Jordanian banks and finance companies pays a final 5% withheld at source (Article 12(a)(2)). Rent from property in Jordan is taxable at the progressive rates (Article 3(a)(6)), with a credit for building and land tax paid on the rented property (Article 18(b)). The law has no specific rule for crypto-assets, so this profile does not say how they are treated.

Net wealth and inheritance

No wealth taxNo inheritance tax

Jordan has no net wealth tax and no inheritance or estate tax. Income from distributing an estate to heirs and legatees is exempt from income tax (Income Tax Law, Article 4(a)(12)), and heirs must file the deceased's final income tax return within 90 days (Article 17(b)). The Department of Lands and Survey says a non-Jordanian heir does not need an ownership approval to inherit property. Municipalities and the Greater Amman Municipality levy an annual building and land tax (musaqafat) on property within their boundaries. In March 2026 the Cabinet gave a 20% discount to owners who paid by 31 March. This profile did not review its rates. Buying property costs more. On a sale between unrelated people, the Department of Lands and Survey charges 6% of the assessed value (3% registration fee plus 3% property sale tax). Jordanians buying a home of up to 150 m² pay less. Non-Jordanians pay 6% when buying a flat from an individual and 3% from a housing company, whatever its size, and need an ownership approval.

Tax resident after

183 days a year

Top income tax rate

31%

When you become tax resident

An individual is a Jordanian tax resident for a tax year if they actually stay in Jordan for at least 183 days during that tax period, continuous or not (Income Tax Law No 34 of 2014, Article 2). Jordanian government employees working abroad also count. The law has no home, domicile or centre-of-interests test, and the tax period is the calendar year (Article 13). Residency matters less than in most countries, because income arising in Jordan is taxable for anyone (Article 3(a)). It decides two things: whether you get the personal allowances, which apply only to resident individuals (Article 9), and whether the 10% charge on foreign income from Jordanian funds applies (Article 3(c)). A tourist stay under 183 days does not make you resident, but work you do in Jordan can still be taxed.

Top income tax rate

Amman has no city or regional income tax, so the national rates apply everywhere in Jordan. The top income tax rate is 30% on taxable income above JOD 1,000,000 (Article 11(a)). Individuals also pay a 1% national contribution on taxable income above JOD 200,000 (Article 11(f)(1)), so the top combined rate is 31%. Below that, the bands are 5%, 10%, 15% and 20% on each of the first four JOD 5,000 slices, then 25% up to JOD 1,000,000. Under Article 11(g), the national contribution stops if public debt falls to the level allowed by the public debt law.