Jordan's key tax and accounting legislation, explained simply, with a link to the official text.
The core law for income tax on individuals and companies in Jordan: who is taxable, exemptions, rates, returns and deadlines, withholding at source and penalties.
Plain-language explanationGoverns the general sales tax (similar to VAT) and the special sales tax: registration, rates, tax periods, returns, input tax and refunds.
Plain-language explanationGoverns social insurance for workers: coverage, contribution rates, payment deadlines and late interest, pensions and work injuries.
Plain-language explanationA government platform for issuing electronic invoices and sending them to the department in real time; registration is mandatory for covered taxpayers.
Plain-language explanationGoverns company types and their registration with the Companies Control Department, management, general assemblies, and financial statements and audit.
Plain-language explanationGoverns the employer–employee relationship: contracts, working hours, leave, termination and the employment of non-Jordanian workers.
Plain-language explanationGoverns bringing goods in and out of the country, customs duties, the customs declaration, special customs regimes and violations.
Plain-language explanationGoverns investment incentives and exemptions, investor guarantees and development zones, replacing earlier investment legislation.
Plain-language explanationDetailed instructions for applying the income and sales tax laws, such as withholding, exemptions and invoicing rules.
Plain-language explanationThe schedules attached to the General Sales Tax Law listing exempt goods and services, reduced rates and items subject to the special tax.
Plain-language explanation