Arbeitgebersteuerbeiträge

Steuerart	Satz	Basis
Sozialversicherungsbeitrag (Arbeitgeber)	14,25 %	Bruttomonatsgehalt des Mitarbeiters (mit Obergrenze)
Einkommensteuerabzug	Progressiv (5 % bis 30 %)	Steuerpflichtiges Einkommen des Mitarbeiters nach Freibeträgen und Abzügen
Nationaler Beitragsteuersatz	1 %	Jährliches steuerpflichtiges Einkommen über JOD 200.000
Allgemeine Verkaufssteuer (GST) / Mehrwertsteuer (MwSt)	16 %	Verkauf von Waren oder Dienstleistungen; Import von Waren oder Dienstleistungen

Anmeldung & Einhaltung der Vorschriften

• Sozialversicherungsbeiträge und einbehaltene Einkommensteuer sind in der Regel bis zum 15. Tag des folgenden Monats fällig.
• Jährliche Lohn- und Gehaltssteuererklärungen müssen in der Regel bis zum 31. März des folgenden Jahres eingereicht werden.
• Jährliche Einkommensteuererklärungen für Steuerpflichtige sind bis zum 30. April fällig.

In Jordan, employee tax deductions are calculated based on progressive tax rates and several available exemptions and deductions.

Personal Income Tax (PIT)

• Tax Rates: PIT is calculated on a progressive scale, as follows (valid as of February 2025, subject to change):

  • First JOD 5.000: 5%
  • Second JOD 5.000: 10%
  • Third JOD 5.000: 15%
  • Fourth JOD 5.000: 20%
  • Over JOD 20.000 up to JOD 1.000.000: 25%

• Exemptions: Several exemptions can reduce taxable income:

  • Personal Exemption: JOD 9.000 (for residents staying over 183 days in Jordan).
  • Family Exemption: JOD 9.000 (if family resides in Jordan for over 183 days).
  • Additional Exemptions: JOD 3.000 for medical expenses, university education, housing loan interest, rent, technical/engineering/legal services (documentation required).
  • Retirement Benefits Exemption: JOD 2.500 on monthly retirement benefits.

Social Security Contributions

• Employee Contribution: Information on employee social security contribution rates for 2025 is unavailable. As of 2024, the combined employer and employee contribution was 21.75%.

Other Deductions

• Charitable Donations: Donations to approved organizations are deductible up to 25% of taxable income.

Employer Responsibilities

• Withholding: Employers are responsible for withholding employee income tax and social security contributions.
• Remittance: Employers must remit withheld taxes and contributions to the tax authorities monthly.

Additional Information

• Tax laws and regulations are subject to change. Consult official government resources or a tax advisor for the most up-to-date information. This overview is for informational purposes and does not substitute for professional tax advice. It is current as of February 5, 2025.
• Tax returns must be filed annually. Specific deadlines can be obtained from the Jordanian tax authorities.
• Additional taxes, such as property tax, may also apply.