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Jordan flag Jordan:

Country risk of Jordan : Social

Human Development

HDI*:
0.748/1
HDI (World Rank):
80/188

Note: (*) The HDI, Human Development Index, is an Indicator Which Synthesizes Several Data Such as Life Expectancy, Level of Education, Professional Careers, Access to Culture etc.

Unemployment Rate
(% of the Labour Force)
0.0 (Source: IMF – World Economic Outlook Database, 2022)
Average Wage
The ILO does not have data on the average wage in Jordan.
According to Jordan's Department of Statistics' latest data available, the average wage was estimated at
JOD 524 per month.
Independence of Justice
The Judiciary is not independent in Jordan and is subject to executive influence through the Ministry of Justice and the Higher Judiciary Council whose members are appointed by the King. 
Sources of the Law and Legal Similarities
The main source of the law is the constitution of 1952 (amended numerous times). The country’s legal system is based on Islamic law and French codes; as well as judicial review of various legislative acts in a specially provided High Tribunal. The country has not accepted compulsory ICJ jurisdiction. 
 

The Tax Burden

Nature of the Tax Tax Rate
Individual Income tax Progressive rate from 5% to 30%
JOD 0 - JOD 5,000 5%
JOD 5,001 to JOD 10,000 10%
JOD 10,001 to JOD 15,000 15%
JOD 15,001 to JOD 20,000 20%
JOD 20,001 to JOD 1,000,000 25%
Over JOD 1,000,000 30%
National contribution tax 1% (for annual income exceeding JOD 200,000)
Allowable Deductions and Tax Credits
Deductions and allowances are set at JOD 9,000 for a single person. A lump-sum deduction of JOD 1,000 is granted to expenses incurred for medical treatment, education, rent and interest on housing. A deduction of JOD 1,000 is granted for the spouse of the taxpayer and for each child (capped at JOD 3,000). Individuals with special needs are granted an additional exemption of JOD 2,000 per year. Personal deductions are capped at JOD 23,000 per family regardless of joint or individual tax returns.
Charitable contributions are deductible up to 25% of the taxable income, or without any limit if the recipient is any of the governmental departments, public or official institutions, or municipalities.
Most business expenses and insurance premiums are also deductible (bad debts, insurance premiums, certain taxes, hospitality and travel expenses, marketing, scientific research, development, and training expenses, etc.).

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Latest Update: July 2022