What is the statutory personal tax exemption in Jordan in 2026?

Under Income Tax Law No. 34 of 2014 (as amended by Law No. 38), an individual resident taxpayer receives a statutory personal exemption of 9,000 JOD per year, plus an additional 9,000 JOD for dependents (family exemption), totaling up to 18,000 JOD tax-free.

What is the employee Social Security Corporation (SSC) contribution rate in Jordan?

Employees contribute 7.5% of their monthly gross salary to the Social Security Corporation (SSC), covering old age, disability, and death (6.5%), alongside maternity and unemployment insurance (1.0%).

What are the progressive tax brackets for individual income in Jordan?

After statutory exemptions, taxable income is taxed across 5 progressive brackets of 5,000 JOD each: 5% (first 5,000 JOD), 10% (next 5,000 JOD), 15% (next 5,000 JOD), 20% (next 5,000 JOD), and 25% for all taxable income exceeding 20,000 JOD.

Jordan Salary Tax Calculator 2026: SSC Deductions & Net Pay

Jordan Income Tax & Salary Calculator 2026: ISTD Slabs, SSC 7.5% & Personal Exemptions

Comprehensive guide to Jordanian salary deductions in 2026: Income and Sales Tax Department (ISTD) progressive tax slabs (5% to 25%), Social Security Corporation (SSC) 7.5% deductions, and family allowances.

Simulequa Jordan Desk

مؤلف موثق

Middle East Tax & Social Security Analyst

تاريخ النشر٢١ أيلول ٢٠٢٦

وقت القراءة9 min

Understanding Jordan's Payroll Deductions (2026): ISTD & SSC Framework

Jordanian employment compensation is governed by the Income and Sales Tax Department (ISTD) under Law No. 38 of 2018 and mandatory contributions to the Social Security Corporation (SSC).

Employee Share: 7.5% of monthly gross salary
Employer Share: 14.25%
Total Statutory SSC Contribution: 21.75%
The employee deduction is fully deductible from gross income before calculating personal income tax.

2. ISTD Progressive Income Tax Slabs

Annual taxable income (after subtracting SSC contributions and statutory exemptions) is taxed as follows:

First 5,000 JOD: 5% (Max tax: 250 JOD)
5,001 to 10,000 JOD: 10% (Max tax: 500 JOD)
10,001 to 15,000 JOD: 15% (Max tax: 750 JOD)
15,001 to 20,000 JOD: 20% (Max tax: 1,000 JOD)
Over 20,000 JOD: 25%
A National Contribution account levy of 1% applies to taxable income exceeding 200,000 JOD.

3. Numerical Payroll Simulation (Amman Corporate Professional)

Let us calculate the net take-home salary for an Amman-based professional earning 2,500 JOD gross per month (30,000 JOD annually) as a single taxpayer:

Gross Annual Salary: 30,000 JOD
Mandatory SSC Pension Deduction (7.5%):
- Monthly: 2,500 JOD * 7.5% = 187.50 JOD
- Annual: 2,250 JOD
Statutory Personal Exemption: 9,000 JOD
Net Taxable Annual Base:
- 30,000 JOD - 2,250 JOD (SSC) - 9,000 JOD (Exemption) = 18,750 JOD
ISTD Progressive Tax Breakdown:
- Bracket 1 (0 to 5,000 JOD at 5%): 250 JOD
- Bracket 2 (5,001 to 10,000 JOD at 10%): 500 JOD
- Bracket 3 (10,001 to 15,000 JOD at 15%): 750 JOD
- Bracket 4 (15,001 to 18,750 JOD = 3,750 JOD at 20%): 750 JOD
- Total Annual Income Tax: 2,250 JOD (187.50 JOD / month)
Final Monthly Net Take-Home Salary:
- 2,500 JOD - 187.50 JOD (SSC) - 187.50 JOD (Tax) = 2,125 JOD
- Effective Combined Deduction Rate: 15.0%

4. Invoiced Expense Deductions (Medical, Education & Housing Loan)

Taxpayers in Jordan can claim up to 1,000 JOD in additional verified exemptions for domestic expenses (such as university tuition, medical invoices, or interest paid on home financing). Evaluate your financing costs using our Jordan Housing Loan Repayment Simulator.

5. Legal & Sourced Framework

Legislation: Jordanian Income Tax Law No. 34 of 2014 as amended by Law No. 38 of 2018.
Social Security: Social Security Law No. 1 of 2014, Social Security Corporation.
Verification Date: Verified on 2026-09-21 against ISTD official filing tables.