Jordan Tax Filing Guide

ISTD Online Portal

The Income and Sales Tax Department (ISTD) operates a fully online tax filing system. All tax returns — including income tax, GST, withholding tax, and CGT — are filed through the ISTD online portal. Taxpayers must register on the portal using their tax identification number (TIN). The platform supports online payment via bank transfer, credit card, or e-wallet. Electronic filing is mandatory for all taxpayers; paper filing is only available in exceptional circumstances with ISTD approval.

Annual Income Tax Return — 30 April Deadline

All individuals with income subject to tax must file an annual income tax return by 30 April following the tax year (1 January to 31 December). The return is filed through the ISTD portal. Individuals whose tax is fully withheld (employees) still file a simplified return to confirm their income and claim deductions. Self-employed individuals and businesses must file a detailed return with income, expenses, and any instalment tax paid. Corporate tax returns are also due by 30 April, or within 4 months of the company's fiscal year-end with ISTD approval.

Monthly Withholding Returns — 15th Deadline

Employers must file a monthly withholding tax return via the ISTD portal by the 15th of the following month. The return declares gross salaries, taxable benefits, income tax withheld, and SSC contributions. Payment must accompany the return. Late filing attracts penalties, and late payment attracts interest at 0.8% per month. Employers with nil returns must still file.

Instalment Tax — Quarterly Payments

Businesses (self-employed individuals and companies) must pay instalment tax in advance. The instalment tax is based on the estimated current year's tax liability or the prior year's liability. The payment schedule is quarterly, with instalments due in April, July, October, and January. The final tax liability is calculated in the annual return, and the difference between total instalments and the actual liability is settled.

Penalties and Interest

ISTD imposes the following penalties for non-compliance:

• Late filing: JOD 100–500 depending on the delay period
• Late payment: Interest at 0.8% per month on the unpaid amount
• Non-filing: ISTD may estimate the tax liability and issue a deemed assessment
• Tax evasion: Penalty of up to 100% of the tax evaded plus criminal prosecution

Record-Keeping Requirements

Taxpayers must retain accounting records, invoices, and supporting documents for at least 5 years from the end of the tax year. Companies must retain audited financial statements. ISTD may request these documents during a tax audit.

FAQs

Can I file my tax return after 30 April?

Yes, but late filing penalties will apply. The penalty starts at JOD 100 and increases depending on the length of the delay.

How do I check my tax compliance status?

Log in to the ISTD online portal and check your compliance certificate. A tax clearance certificate may be required for government tenders and property transfers.

How is a tax refund processed?

If instalment tax or withholding tax exceeds the final liability, the excess is refundable through the ISTD portal. Refunds are typically processed within 30–90 days.

Disclaimer

This guide provides general information about Jordanian tax filing for the 2026 tax year. Tax laws and rates may change. 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.