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Guide · Jordan · Published 2026-10-11

How to file your income tax return in Jordan

Filing your income tax return in Jordan: who must file, the tax year and deadline, what documents you need, and what happens if you are late.

  • JD JOD
  • Sales tax 16%
  • Tax number
  • A4
  • English

Who must file

Article 17 requires a return from every person with one or more taxable sources of income, so Jordan does levy personal income tax, unusually for the region. That covers residents with taxable income, sole establishments, partnerships and companies. Married taxpayers may file jointly by mutual consent. Employers file a separate return for payroll withholding, and only a registered person files the bimonthly sales tax return.

Tax year and deadline

Calendar year. The income tax return and the balance of tax are due within four months of the year end, so 30 April, and a deadline falling on an official holiday rolls to the next working day. A business with gross income over 1 million JOD makes two advance payments of 40% each. Filing late costs up to 100 JOD for an individual and up to 1,000 JOD for a shareholding company, and paying late 0.4% a week capped at the tax itself.

Filing step by step

  1. File both the income tax return and the bimonthly sales tax return through the ISTD Electronic Gate; in practice ISTD accepts returns only electronically.
  2. Pay through ISTD's e-payment page, which settles via eFawateercom. Sales tax may be paid from a foreign bank account.
  3. Or file through a tax agent or licensed certified public accountant acting for you.
  4. E-invoices do not go through these portals at all: they are cleared through JoFotara.

Penalties for filing or paying late

Besides the late-filing fine of Article 63, the Income Tax Law attaches an additional tax of 200 to 500 JOD to failing to keep books, failing to register, failing to withhold and remit tax, failing to produce the required books, and filing a return that understates the tax due, or overstates the credit claimed for tax paid on account, by 25% or more (Article 64(A)(1), (2), (5), (6) and (8)). The amounts double on repetition. Any such amount must be paid within 30 days of notification, and the taxpayer may object to the Minister within the same 30 days, who may confirm, reduce or cancel it for justified reasons, and then to the court within 30 days of the Minister's decision (Article 65). Filing a return based on false books, or hiding a taxable activity, is tax fraud under Article 66, with a penalty equal to the tax difference.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Income and Sales Tax Department (ISTD) before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Income and Sales Tax Department (ISTD).