Estimate your annual tax in Jordanian dinars
Pick your tax position, resident employee or resident freelancer or non-resident, and the fields and the formula change with it. Figures follow Income Tax Law No. 34 of 2014 and its amendments. The official reference is the Income and Sales Tax Department.
Income and exemptions
Choose your tax position first. The fields and the formula change with it.
Tax is charged on income after exemptions across progressive brackets from 5% to 30%, plus the national contribution of 1% on the part above 200,000 JOD.
Tax by bracket
| Bracket | Rate | Amount in band | Tax |
|---|---|---|---|
| First 5,000 | 5% | 5,000.00 | 250.00 |
| 5,001 to 10,000 | 10% | 2,650.00 | 265.00 |
| 10,001 to 15,000 | 15% | 0.00 | 0.00 |
| 15,001 to 20,000 | 20% | 0.00 | 0.00 |
| 20,001 to 1,000,000 | 25% | 0.00 | 0.00 |
| Above 1,000,000 | 30% | 0.00 | 0.00 |
The result is an estimate based on the brackets and exemptions of Income Tax Law No. 34 of 2014 and its amendments, and on the 2026 social security insurable wage ceiling of 3,733 JOD a month. It excludes income exempted by a specific provision, tax withheld at source, and sector specific treatments. For complex cases refer to the Income and Sales Tax Department or a tax adviser.
Income tax in Jordan is charged on individuals through progressive brackets, so you do not pay one rate on all of your income. Each slice of income carries its own rate. That is where manual calculations go wrong: one mistake in the order of the deductions, or in a bracket boundary, moves the result by hundreds of dinars.
This jordan income tax calculator handles that order for you. It totals your annual income, deducts the social security contribution and the exemptions you are entitled to, then spreads what is left across the brackets and shows the tax on each one, so you can see how the figure was reached rather than only the figure. Every number comes from Income Tax Law No. 34 of 2014 and its amendments.
What this Jordan income tax calculator does
It is a free tool that works out the annual and monthly income tax for three tax positions in Jordan: a resident employee, a resident freelancer or professional, and a non-resident. It recalculates instantly with no submit button, and alongside the tax due it shows the figures that explain it: income or revenue, total deductions and exemptions, the amount actually subject to tax, and the effective rate. Freelancers also get a balance line after the payments withheld on account. Fields and results change with the position, so you are never shown a number that is meaningless for your case.
Three tax positions
- Resident employee: the full progressive brackets and exemptions, with the employee social security contribution deducted from income before the exemptions.
- Resident freelancer or professional: this is business activity income, so the same brackets and the same exemptions apply, but you deduct actual documented expenses instead of a social security contribution. Jordanian law sets no deemed expense percentage, so no ready made ratio may be assumed. If a legal person withheld 5% when paying your service fee, that is a payment on account and not a final tax: it is credited against the tax due on assessment, and the calculator shows the remaining balance.
- Non-resident: 10% is withheld from non-exempt income arising in Jordan, and it is treated as a final tax in ordinary cases. No brackets apply and no personal or family exemptions are due, because those attach to the resident individual. Other cases may be treated differently, such as real estate disposals, income from a business activity registered in Jordan, and share disposals.
Residence is established by being present in Jordan for 183 days or more during the tax period, whether continuously or intermittently, and it also applies to a Jordanian working for the government or a public corporation outside the Kingdom for any period in the tax period. Two situations the tool does not compute and that need specialist advice: a double taxation treaty that may reduce the 10% rate, and a non-resident Jordanian supporting dependants resident in the Kingdom, who may be entitled to the dependants exemption.
Income tax brackets in Jordan for individuals
The brackets apply to taxable income, meaning what is left after deductions and exemptions, not to gross salary:
| Bracket in Jordanian dinars | Rate | Tax on the full bracket |
|---|---|---|
| First 5,000 | 5% | 250 |
| 5,001 to 10,000 | 10% | 500 |
| 10,001 to 15,000 | 15% | 750 |
| 15,001 to 20,000 | 20% | 1,000 |
| 20,001 to 1,000,000 | 25% | 245,000 |
| Above 1,000,000 | 30% | on the excess |
The national contribution is added on top at 1% of the part of taxable income above 200,000 dinars for an individual. The calculator computes it automatically and shows it on a separate line.
Personal and family exemptions
- Personal exemption: 9,000 dinars a year for a resident taxpayer.
- Dependants: a further 9,000 dinars for a spouse and dependants, which brings the family exemption to 18,000 dinars.
- Documented additional exemptions: against medical, education, rent, and housing loan or murabaha interest, at 1,000 dinars for the taxpayer, 1,000 for a spouse, and 1,000 per child capped at 3,000. The maximum is therefore 5,000 dinars for a family with three or more children, and 1,000 for a single taxpayer with no dependants, on production of invoices and supporting documents.
- Overall ceiling: total exemptions do not exceed 23,000 dinars a year, which is 18,000 of family exemption plus the 5,000 maximum of documented exemptions.
- Social security: deducted from income before the exemptions are applied. The employee rate is 7.5% of the insurable wage, charged on wage up to a ceiling of 3,733 dinars a month, the 2026 insurable wage ceiling.
How income tax on salaries is calculated in Jordan
The calculation runs through five steps, in the same order the calculator follows:
- Total the annual income: the monthly salary multiplied by the number of salaries, plus any other taxable income.
- Deduct the social security contribution on the salary, charged on wage up to 3,733 dinars a month.
- Deduct the exemptions: 9,000 or 18,000 depending on family status, plus documented exemptions within 1,000 for the taxpayer, 1,000 for a spouse and 1,000 per child capped at 3,000, and an overall ceiling of 23,000.
- Spread the result across the brackets, calculate the tax on each one, then add them up.
- Add the national contribution if taxable income exceeds 200,000 dinars.
A worked example on a salary of 1,500 dinars a month for a single taxpayer:
| Step | Amount in Jordanian dinars |
|---|---|
| Gross annual income | 18,000 |
| Social security at 7.5% | 1,350 |
| Personal exemption | 9,000 |
| Taxable income | 7,650 |
| First bracket: 5,000 at 5% | 250 |
| Second bracket: 2,650 at 10% | 265 |
| Annual tax due | 515 |
| Monthly equivalent | 42.92 |
Why use the Qoyod Jordan income tax calculator
- Bracket transparency: you see the amount falling in each bracket and the tax on it, not only the final figure.
- Net salary planning: the estimated monthly tax tells you what actually stays in your hands each month.
- Comparing cases: switching family status or adding documented exemptions shows the effect on the tax immediately.
- Return preparation: the figures the calculator shows are the same items you review with your accountant before filing the annual return.
What this calculator does not cover
- Income exempted by a specific provision of the law or under a double taxation treaty.
- Income tax on legal persons, and the sector specific rates in either income tax or the national contribution, such as banks, electricity generation, basic material mining and financial intermediation.
- Tax withheld at source beyond the two cases modelled here, and its settlement.
- Complex cases such as multiple income sources outside Jordan, or a change of residence during the year.
Qoyod in Jordan
Qoyod is cloud accounting software that works in Jordanian dinars and is integrated with the national invoicing system (JoFotara), so an invoice issued from Qoyod reaches the Income and Sales Tax Department and comes back approved with an official QR code. Every invoice generates its accounting entry directly, with the general ledger and the financial reports in the same platform, so you arrive at filing time with organised records rather than a pile of invoices.
See the details on the Qoyod Jordan page, check your invoicing position with the JoFotara readiness check, or use this calculator in Arabic.
Got questions?
Quick answers to what taxpayers in Jordan ask before filing.
What is the income tax rate for individuals in Jordan?
There is no single rate. The brackets are progressive: 5% on the first 5,000 dinars of taxable income, then 10%, 15% and 20% on each following 5,000, then 25% up to one million dinars, and 30% on anything above that.
How much are the personal and family exemptions?
9,000 dinars for a resident taxpayer, and a further 9,000 for a spouse and dependants, which brings the family exemption to 18,000 dinars. On top of that there is a documented exemption of 1,000 dinars for the taxpayer, 1,000 for a spouse and 1,000 per child capped at 3,000, so the maximum reaches 5,000 dinars, with an overall ceiling of 23,000.
Is the social security contribution deducted before tax is calculated?
Yes. The employee contribution to social security is deducted from income before the exemptions are applied, at 7.5% of the insurable wage, and it is charged on wage up to a ceiling of 3,733 dinars a month. The calculator lets you turn the deduction off or change the rate if your situation differs.
What is the national contribution and who pays it?
An amount due in addition to income tax. For an individual it is 1% of taxable income above 200,000 dinars a year. Legal persons pay 1% as a general rule, rising in specific sectors such as banks, electricity generation and distribution, basic material mining, and financial intermediation.
How is tax calculated for a non-resident and for freelance work?
A non-resident has 10% withheld from non-exempt income arising in Jordan, treated as a final tax in ordinary cases, with no brackets and no personal exemptions. Freelance work by a resident is subject to the same brackets and exemptions, with actual documented expenses deducted, and the 5% withheld when a service fee is paid is a payment on account credited against the tax due, not a final tax. Choose your position in the first field of the calculator.
Is the result officially certified?
No. The calculator is a free guidance tool for estimating tax. The official reference is the Income and Sales Tax Department together with the income tax law and its instructions, and the final return is filed through the Department's own channels.