What Is the Penalty for Tax Evasion in Jordan?
Jordan's Income Tax Law punishes tax evasion with a fine equal to the tax difference, plus imprisonment for repeat offenses.
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What Are Jordan's Social Security Contribution Rates?
Jordan's old-age insurance is funded by an 11% employer contribution and a 6.5% employee deduction, with fines on employers who fail to cover their workers.
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What Are Jordan's Double Taxation Avoidance Treaties?
Jordan has signed bilateral tax treaties with several countries; its Income Tax Law applies a treaty relief method instead of the general deduction rule.
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What Is Jordan's Buildings and Land Tax Within Municipal Boundaries?
Jordanian municipalities levy an annual tax on the net rental value of buildings and land within their boundaries, with exemptions and early-payment discounts.
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What Is Jordan's Real Estate Sale Tax Rate and Who Is Exempt?
Jordan's Real Estate Sale Tax Law imposes a 3% tax on the registration-fee value, exempting close relatives, spouses, and other specific cases.
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How Does the Tax Audit Process Work in Jordan?
A committee selects annual samples of tax returns for audit, issuing an audit memo then a reasoned decision within deadlines set by the Income Tax Law.
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What Are Jordan's Rules for Settling Tax Claims with the Tax Department?
Jordan 2019 settlement rules set conditions for referring pending tax disputes to a Settlement Committee, including amount ceilings and fine-waiver ratios.
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How Do You Object to a Tax Assessment in Jordan and Appeal It?
Taxpayers may object to an audit or assessment decision before the Objection Authority within a set period, then appeal its decision to the Tax Court.
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What Is the Penalty for Late Tax Payment in Jordan?
Jordan's Income Tax Law imposes a late-payment fine of four per thousand for each week of delay, capped so total fines never exceed the tax amount itself.
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When Must an Income Tax Return Be Filed in Jordan?
Jordanian law sets the deadline to file the income tax return as the end of the fourth month after the tax period, with special rules for heirs.
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How Is Income Tax Calculated on Salaries and Wages in Jordan?
Jordanian employers withhold income tax monthly from salaries under brackets starting at 5%, and withhold 9% from end-of-service gratuity after set deductions.
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When Are Export Profits Exempt From Income Tax in Jordan?
The export exemption for locally-made goods ended on 31/12/2016, while profits from exporting specified services remain exempt until 31/12/2033.
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What Income Tax Incentives Does Jordan Grant the Industrial Sector?
Jordan's Industrial Incentives Regulation grants tax reductions to qualifying activities, provided the tax paid stays above 14%, or 10% for pharma and clothing.
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What Are Jordan's Transfer Pricing Rules for Income Tax?
Jordan's Transfer Pricing Regulation applies the arm's-length principle to related-party deals, requiring a local file, a master file, and a country report.
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What Are Jordan's Withholding Tax Rates at Source?
Jordan's Income Tax Law imposes withholding at source, from 5% to 15%, on professional fees, deposit interest, prizes and non-resident payments.
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How Are Tax Losses Carried Forward Under Jordan's Income Tax Law?
Jordan's Income Tax Law allows an undeducted loss to be carried forward for up to five years, provided the taxpayer keeps proper and accurate accounts.
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Which Business Expenses Are Deductible for Jordan Income Tax?
Jordan's Income Tax Law requires expenses to be incurred wholly and exclusively to produce taxable income, and expressly excludes fines and personal expenses.
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What Income Is Taxable or Exempt Under Jordan's Income Tax Law?
Jordan's income tax applies to income arising in the Kingdom, while the Law exempts items such as share profits and the first million dinars of farm sales.
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What Are Jordan's Corporate Income Tax Rates by Sector?
Jordan's Income Tax Law imposes 20% on most legal persons, 24% on sectors such as telecom, insurance and financial intermediation, and 35% on banks.
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What Are Jordan's Individual Income Tax Brackets?
Jordan's Income Tax Law sets six progressive brackets for individuals, from 5% to 30%, plus personal and dependents' exemptions deducted before tax.
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Who May Represent a Taxpayer Before Jordan's Tax Department?
Jordan's Representation Instructions set the conditions for who a taxpayer may appoint to represent them before the Tax Department.
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How Does Sales Tax Apply in Jordan's Free and Development Zones?
Sales to free zones are zero-rated, while the Aqaba Special Economic Zone follows its own separate sales tax regime.
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How Is Sales Tax Registration Cancelled in Jordan?
Jordan's General Sales Tax Law sets out the grounds for cancelling registration and a taxpayer's duties afterward.
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How Is Overpaid or Mistaken Sales Tax Refunded in Jordan?
Jordan's Sales Tax Refund Instructions set out the refund cases and a deadline of no more than 30 days from the request.
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