Jordan Crypto Tax Guide

Cryptocurrency taxation in Jordan is not governed by specific crypto legislation. The Income and Sales Tax Department (ISTD) applies general income tax and capital gains principles to crypto transactions. Frequent trading is treated as business income subject to IIT/CIT rates, while infrequent trading may be treated as capital gains subject to CGT rates. Taxpayers engaged in crypto activities must maintain detailed records and declare gains in their annual returns.

ISTD Position — Crypto Taxed as Income or Capital Gains

The Income and Sales Tax Department has indicated that income from cryptocurrency transactions is subject to tax under the Income Tax Law. The ISTD treats crypto gains as follows:

Frequent trading (business): Gains treated as business income, subject to IIT at progressive rates (5–30%) or CIT at applicable rates
Infrequent trading (investment): Gains treated as capital gains, subject to CGT at applicable rates (0–15% depending on asset type)
Mining income: Treated as business income, taxed at applicable rates
Payment in crypto for goods/services: The value of crypto received is treated as income at the fair market value on the date of receipt

No Specific Crypto Legislation

Jordan does not have specific legislation governing cryptocurrency as of 2026. The Central Bank of Jordan (CBJ) has issued warnings about the risks of crypto trading but has not banned digital assets. In the absence of specific regulation, crypto activities are subject to general tax laws administered by ISTD.

Record-Keeping Requirements

Taxpayers engaged in crypto activities must maintain detailed records including transaction dates, amounts in crypto and JOD/USD, exchange rates at each transaction, wallet addresses and exchange account statements, platform trading history and fee records, records of crypto-to-crypto trades (taxable events), and bank statements showing deposits/withdrawals linked to crypto platforms. Records must be retained for at least 5 years.

GST on Crypto

ISTD has not issued definitive guidance on GST treatment of cryptocurrency transactions. The general position is that the exchange of crypto for fiat currency (JOD) may be exempt from GST as a financial services transaction. Crypto used to pay for goods and services may be subject to GST on the value of the underlying goods/services.

FAQs

Is crypto legal in Jordan?

Cryptocurrency is not illegal in Jordan, but the Central Bank of Jordan has issued warnings about the risks of crypto trading. Individuals may buy, sell, and hold crypto at their own risk.

Do I pay tax on crypto-to-crypto trades?

In ISTD's view, crypto-to-crypto trades are taxable events. The gain is calculated as the difference between the fair market value of the crypto received and the cost basis of the crypto disposed of.

Can I offset crypto losses against other income?

If crypto trading is treated as a business, losses may be offset against business income. If treated as capital gains, losses may only be offset against capital gains.

Disclaimer

This guide provides general information about cryptocurrency taxation in Jordan for the 2026 tax year. The regulatory and tax landscape for crypto in Jordan is evolving. Always consult with a qualified Jordanian tax advisor or the Income and Sales Tax Department for advice specific to your situation. InvestmentKit does not provide tax advice.