Income tax
Jordan taxes employment income under Income Tax Law 34 of 2014, as amended by Law 38 of 2018. Tax is calculated annually and withheld monthly.
Exemptions: JOD 9,000 for the taxpayer, plus a flat JOD 9,000 for resident dependants. With receipts for medical, education, rent or housing-loan interest, up to JOD 3,000 more can be claimed. All exemptions for one family are capped at JOD 23,000.
| Annual taxable income (JOD) | Rate |
|---|---|
| 0 – 5,000 | 5% |
| 5,000 – 10,000 | 10% |
| 10,000 – 15,000 | 15% |
| 15,000 – 20,000 | 20% |
| 20,000 – 1,000,000 | 25% |
| Above 1,000,000 | 30% |
A 1% national contribution applies to taxable income above JOD 200,000. Try the Jordan net salary calculator.
Social Security Corporation (SSC)
Social security is mandatory for all employees, including non-Jordanians, from the first employee.
| Branch | Employer | Employee |
|---|---|---|
| Old age, disability and death | 11% | 6.5% |
| Work injuries | 2% | – |
| Maternity | 0.75% | – |
| Unemployment | 0.5% | 1% |
| Total | 14.25% | 7.5% |
The maximum insurable wage is JOD 3,733 a month in 2026, up from 3,668 in 2025 and indexed to inflation each year. Some EOR guides still show JOD 3,349, which is out of date. Amendments to the Social Security Law are in Parliament in 2026 and may change retirement rules from 2027–2028.
Working time and leave
- Hours: 8 a day, 48 a week.
- Overtime: 125% of the hourly wage on normal days and 150% on rest days and public holidays. It is capped at 3 hours a day and 10 a week (Instructions 23 of 2024) and must be paid within 7 days of falling due.
- Annual leave: 14 days, rising to 21 after five years with the same employer.
- Maternity leave: 90 days fully paid under the 2025 amendments, funded by the SSC maternity branch for insured women.
- Payday: wages are due monthly, within 7 days of the due date.
Gotchas for foreign employers
- Non-Jordanians need work permits under quota rules, and some professions are closed to them.
- Since the 2025 amendments, redundancies need Ministry of Labour approval.
- Dismissing a pregnant employee is prohibited throughout the pregnancy.
- Settlements signed during employment may be void.