Net salary in Jordan: income tax and social security

Income tax scale 2026

Gross to net for common salaries (2026)

Single filer without children, standard scale and employee contributions. Estimates for planning, identical to the calculator above.

Wage benchmarks in Jordan

Minimum wage: decision of the Tripartite Committee for Labour Affairs for 2025, 2026 and 2027, raising the minimum from 260 to 290 JOD a month from 1 January 2025, for all workers covered by Labour Law No. 8 of 1996 regardless of how their pay is calculated. Two categories are written out of the decision: non-Jordanian domestic workers together with their cooks, gardeners and those of like status, and workers in the garment sector, whose social-security wage follows a collective agreement. The decision is known here through the Social Security Corporation statement of 22 December 2024; its own number and date were not read. Average: Social Security Corporation statement of 14 May 2026, average wage of Jordanian insured persons in 2025, against 638 JOD in 2024; the figure covers Jordanians only, not all insured persons. Median: none published. The Department of Statistics publishes averages only, and its employment results endpoint returned HTTP 404 on 7 September 2026, so no median is shown.

An annual scale, withheld month by month

The thresholds of article 11.a of Income Tax Law No. 34 of 2014, as amended by Law No. 38 of 2018, are ANNUAL: 5% on the first 5,000 dinars of taxable income, 10% on the next 5,000, 15% on the next 5,000, 20% on the next 5,000, 25% on each dinar thereafter up to 1,000,000, and 30% above one million. The Arabic wording of each band, "on each dinar of", makes the scale marginal rather than a cliff. Withholding Instructions No. 2 of 2019 confirm the annual reading from the other direction: the employer withholds monthly on one twelfth of those bands, 416 dinars a band, and applies the national contribution above 16,666 dinars a month, which is 200,000 divided by twelve.

A national contribution of 1% is charged on taxable income above 200,000 dinars for a natural person (article 11.f). It is a single rate on the excess, not a ladder: the graduated 3, 7, 4, 2 and 1% figures in the same article apply to legal persons by sector. The contribution feeds an account earmarked for servicing public debt, and article 11.g stops the levy if public debt reaches the ratio allowed by the Public Debt Law in force. One statutory detail is not reproduced here: article 11.e rounds the assessed tax down to the nearest dinar.

Sources: قانون ضريبة الدخل رقم 34 لسنة 2014 وتعديلاته · تعليمات اقتطاع ضريبة الدخل رقم 2 لسنة 2019

The exemptions: 9,000 personally, 9,000 for dependants, and one you must document

Article 9 grants the resident natural person 9,000 dinars personally and 9,000 dinars for dependants regardless of how many there are, so a second or third dependant adds nothing. Both figures have stood at 9,000 since 2020; the 10,000 often quoted applied to the 2019 tax year only. A third allowance of up to 5,000 dinars covers documented expenses: 1,000 for the taxpayer, 1,000 for a spouse and 1,000 per child up to 3,000. Whatever the combination, article 9.b caps the total exemption at 23,000 dinars.

The conditions on that third allowance are cumulative and are where claims fail (Withholding Instructions, article 7.c). Medical and education expenses qualify whether incurred inside or outside the Kingdom. Housing finance qualifies from a lender inside or outside the Kingdom, but only for a dwelling situated in the Kingdom. Rent qualifies only for a dwelling situated in the Kingdom. Every claim needs a serially numbered invoice naming the provider and the beneficiary; a lease must be certified by the municipality; anything incurred abroad needs certification by the official authorities. This calculator does not apply the third allowance, since it depends on expenses it cannot know. Note also that the article 9 exemptions belong to the resident: a non-resident has none, apart from a non-resident Jordanian claiming for dependants who live in the Kingdom (article 9.d).

Sources: قانون ضريبة الدخل، المادة 9 · تعليمات اقتطاع ضريبة الدخل رقم 2 لسنة 2019، المادة 7

Social security: a ceiling that moves each January, and a contribution that is not deductible

The employee pays 7.5%: 6.5% for old age, disability and death (article 59.a.2 of Social Security Law No. 1 of 2014, the rate fixed at its maximum by Amending Law No. 11 of 2023) and 1% for unemployment (article 48.b). The employer pays 14.25%, being 11% for old age, disability and death, 2% for work injury, 0.75% for maternity and 0.5% for unemployment, with an extra point in hazardous occupations. The health insurance branch provided for by article 3.a.5 has never been brought into force, so nothing is collected for it. Coverage attaches from age 16 without any discrimination on grounds of nationality (article 4.a), so a foreign employee contributes on the same terms, subject to international agreements on double coverage.

Two things are commonly got wrong. The ceiling written in article 20.a is 3,000 dinars, but article 20.b indexes it to inflation every January: the Social Security Corporation applied 3,733 dinars a month for 2026, up from 3,668 in 2025 on 2025 inflation of 1.77%. A calculator holding 3,000 under-deducts at higher salaries. And the employee contribution is not deductible from the income tax base: article 6.k of the Income Tax Law allows only the sums the EMPLOYER pays, as its own business expense, and the withholding instructions never mention social security at all.

Sources: قانون الضمان الاجتماعي رقم 1 لسنة 2014 (النص الموحد) · المؤسسة العامة للضمان الاجتماعي، الحد الأعلى للأجر الخاضع للاقتطاع 2026