How the calculation works
- Social security = 7.5% of gross (employee) and 14.25% (employer), on a wage of up to JOD 3,733 a month.
- Annual taxable income = gross × 12 − employee social security × 12 − exemptions (JOD 9,000, or 18,000 with dependants).
- Income tax uses bands of 5%, 10%, 15% and 20% on each JOD 5,000, then 25% up to JOD 1 million and 30% above, plus a 1% national contribution on income above JOD 200,000.
- Net = gross − social security − tax ÷ 12.
Example
On JOD 1,500 a month, single:
- Social security: JOD 112.50 a month.
- Taxable income: 18,000 − 1,350 − 9,000 = JOD 7,650 a year.
- Tax: 5% × 5,000 + 10% × 2,650 = JOD 515 a year, or JOD 42.92 a month.
- Net pay ≈ JOD 1,344.58.
Receipted exemptions and other deductions aren’t modelled. See the Jordan payroll guide.
Frequently asked questions
How much is social security in Jordan?
7.5% from the employee and 14.25% from the employer, on a wage of up to JOD 3,733 a month in 2026.
What is tax-free in Jordan?
JOD 9,000 a year for the employee, plus JOD 9,000 if they support resident dependants. With receipts, up to JOD 3,000 more can be claimed, capped at JOD 23,000 for a family.