Jordan

Research notes

Jordan — family-office tax dossier

Last reviewed: 2026-10-15 Tax year: 2026 Reviewer: research agent (Claude), unreviewed by a tax adviser

Summary

Jordan taxes income arising in or from Jordan. Capital gains made in Jordan are exempt (except on depreciable assets), Jordanian dividends are exempt, and foreign dividends are taxed only if they derive from money or deposits from inside Jordan. A foreign portfolio funded from abroad is therefore effectively untaxed. No wealth, inheritance or gift tax; property transfers cost about 6%. Top personal rate 30% (+1% national contribution above JOD 200,000) on taxable income. Corporate tax 20%.

Residence and eligibility

Resident if actually residing in Jordan 183 days or more in the year (consecutive or not), or a Jordanian government employee abroad (PwC).

• Investor residence / citizenship by investment (EU, US, OTHER): Jordan grants residence to property buyers and investors and has a citizenship-by-investment programme; thresholds not verified in this pass.

Capital gains

Capital gains generated within Jordan are exempt, except gains on depreciable assets (Income Tax Law No. 34 of 2014 as amended; PwC). Income is taxed only if it arises in or from Jordan; foreign-source investment income of a resident is taxable only where it derives from money or deposits from inside Jordan.

• Rate basis: All 0: domestic gains exempt by statute; foreign gains outside the source rule for a portfolio funded from abroad.
• Professional trader: Gains on depreciable (business) assets are taxable; trading as a business not analysed.
• Foreign assets: Not taxed unless funded from inside Jordan (see above).
• Important exceptions: Foreign investment income derived from funds or deposits from inside Jordan is taxable (up to 30% + 1%).
• Confidence: medium (partially_verified), verified 2026-10-15.
• JSON numbers: headline 0.0; listed domestic 0.0, listed foreign 0.0, private business 0.0, local real estate 0.0, foreign real estate 0.0.

Dividends

Dividends from Jordanian resident companies are exempt. Dividends from non-residents are taxable only if they originate from money or deposits from inside Jordan (PwC).

• Rate basis: Domestic 0 (exempt); foreign 0 for a portfolio funded from abroad. Headline 0.3 = top PIT rate that would apply to foreign dividends funded from Jordan (plus 1% national contribution above JOD 200,000).
• Outbound WHT: No WHT on dividends paid by Jordanian companies (PwC).
• Treaty network: More than 30 treaties (PwC); no treaty with the United States.
• Confidence: medium (partially_verified), verified 2026-10-15.
• JSON numbers: headline 0.3, domestic 0.0, foreign gross 0.0, credit method credit.

Inheritance and gifts to children

No inheritance, estate or gift tax; income from the distribution of estates or wills to heirs is exempt income (PwC).

• Gift tax: No gift tax found.
• Foreign assets: No tax on any asset.
• Domicile rules: Not relevant.
• Important exceptions: Succession, not tax, is the issue: personal status law based on Sharia governs the estates of Muslims (fixed shares; a son typically takes twice a daughter's share; at most one third freely disposable by will to non-heirs). How estates of non-Muslim foreigners are handled (law of nationality, own religious rules, or Sharia by default) was not verified here; non-Muslim families should take local legal advice.
• Confidence: medium (partially_verified), verified 2026-10-15.
• JSON numbers: basis none, children fully_exempt, exemption 0, brackets none, other transfer cost 0.0.

Wealth tax

No net wealth tax (PwC).

• Property taxes: Annual municipal property (buildings and land) tax based on rental value, set locally. Property transfers are taxed at an aggregate rate of about 6%.
• Confidence: high (partially_verified), verified 2026-10-15.
• JSON: type none.

Special regimes

None modelled. No special tax regime for newly arriving wealthy residents was found.

Company taxation (kept separate from personal tax)

CIT 20% plus 1% national contribution for most companies; 35% banks; 24% telecoms, insurance, financial intermediation, power and mining. Resident companies are not taxed on worldwide income except investment income from Jordanian funds (10%).

Aqaba Special Economic Zone and development/free zones have reduced rates (not verified).

Cost of living notes

No cost-of-living items were sourced in this pass.

US citizens: US citizens remain US-taxed; no US-Jordan income tax treaty.

Open questions

• PwC states the 'money or deposits from inside Jordan' rule only for foreign dividends (and for companies' foreign investment income at 10%); whether foreign capital gains of an individual funded from Jordan are taxable was not verified. Once a family's money passes through Jordanian bank accounts, foreign income could become taxable at up to 30%.
• Fees for registering inherited real estate in Jordan were not verified.
• Succession of non-Muslims (church courts) versus Sharia rules not verified.

Sources

• Jordan - Individual - Income determination (last reviewed 5 Jul 2026)
• Jordan - Individual - Taxes on personal income (last reviewed 5 Jul 2026)
• Jordan - Corporate - Withholding taxes
• Jordan - Individual - Foreign tax relief and tax treaties
• Jordan - Individual - Other taxes (last reviewed 5 Jul 2026)
• Jordan - Individual - Residence (last reviewed 5 Jul 2026)
• Jordan - Corporate - Taxes on corporate income

Change log

• 2026-10-15: initial research.