Business rules in Jordan included in your program
Bawabetna summaries of official publications, each linked to its source. The official text prevails.
General sales tax: rates
The general sales tax rate is 16% on goods and services. Goods and services listed in the law's schedules carry other rates: zero, 2%, 4%, 5% and 10%, and some goods and services are exempt. The rate of any item can be searched by name or tariff heading on the Department's tax rates page.
Reference: Income and Sales Tax Department, tax rates page; General Sales Tax Law No. 6 of 1994 as amended.
Official source
Income tax on legal persons
Income tax on legal persons is 20% as a general rule; 24% for basic telecommunications companies, electricity distribution and generation companies, basic-materials mining companies, insurance and reinsurance companies, financial brokerage and financial companies, and finance leasing; 35% for banks.
A national contribution is added on taxable income: 1% for other legal persons, 2% for basic telecommunications and insurance/reinsurance, 3% for banks and electricity companies, 4% for financial brokerage, financial companies and finance leasing, 7% for basic-materials mining; and 1% on the part above JOD 200,000 for individuals.
Reference: Income Tax Law No. 34 of 2014 as amended, Article 11 (paragraphs b and f).
Official source
Income tax on individuals
Income tax on an individual's taxable income is progressive: 5% on the first JOD 5,000, 10% on the next 5,000, 15% on the next 5,000, 20% on the next 5,000, 25% on the rest up to JOD 1 million, and 30% above JOD 1 million.
Reference: Income Tax Law No. 34 of 2014 as amended, Article 11 (paragraph a).
Official source