JO General Sales Tax (GST) 	 (the GST Law provides for two 	 types of taxes, which are the 	 General Ta Rates Jordan — General Sales Tax (GST) (the GST Law provides for two types of taxes, which are the General Ta

General VAT Rate Other Rates Local Currency
16% 4%, 0% Dinar (JOD)

Jordan's general VAT rate is 16%, with other rates including 4% and 0% that can apply to certain transactions. The General Sales Tax (GST) (the GST Law provides for two types of taxes, which are the General Ta is administered by the Income and Sales Tax Department (ISTD) (http://www.istd.gov.jo) in Amman.

Jordan's consumption tax is called the General Sales Tax (GST) (the GST Law provides for two types of taxes, which are the General Tax [GT] and the Special Tax [ST]; see Section B), locally known as Addaryba al a’mma ala al mabia’t, which was introduced in December 1969.


Jordan GST rates for 2024


Jordan GT rates for 2024

Standard
16%
Reduced
4%
Other
Zero-rated and exempt

Jordan ST rates for 2024


Jordan GST number format

Businesses in Jordan that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Income and Sales Tax Department (ISTD), and will follow a certain format. The GST number format is 9999999.


Jordan GT return periods

Businesses in Jordan that are required to collect tax from consumers must file regular tax returns with the Income and Sales Tax Department (ISTD) in Amman. Jordan's GT return periods are:

Two months


Jordan ST return periods

Businesses in Jordan that are required to collect tax from consumers must file regular tax returns with the Income and Sales Tax Department (ISTD) in Amman. Jordan's ST return periods are:

Monthly

Annual thresholds:

Goods
JOD50,000
Services
JOD30,000
Imports of goods or services for non-personal purposes
None
Recovery of GST by nonresident businesses

No


Jordan VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Jordan VAT refund program, more info can be obtained from the Income and Sales Tax Department (ISTD).


JO General Sales Tax (GST) 	 (the GST Law provides for two 	 types of taxes, which are the 	 General Ta Rates Jordan Tax Sources & Citations

  • EN: Jordan Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Jordan's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Jordan tax information on this page is incorrect or out of date.
Citations:
  1. Jordan Income and Sales Tax Department (ISTD) (1)
  2. Ernst & Young global VAT tax study, Jordan (updated 2024)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/jo-jordan