Jordan GST Guide 2026

Overview — GST in Jordan

General Sales Tax (GST) in Jordan is governed by the General Sales Tax Law (No. 6 of 1994 as amended) and administered by the Income and Sales Tax Department (ISTD). GST is a consumption tax charged on the supply of taxable goods and services in Jordan, and on imports. Businesses registered for GST must charge GST on their taxable supplies (output GST) and may recover GST paid on their purchases (input GST). The net difference is remitted to ISTD or claimed as a refund.

GST Rates

Jordan applies three GST rates depending on the type of supply:

• Standard rate — 16%: Applies to most goods and services, including general merchandise, electronics, vehicles, professional services, construction, and telecommunications.
• Reduced rate — 8%: Applies to certain basic goods and services including foodstuffs, pharmaceuticals, medical supplies, agricultural inputs, and public transport.
• Zero rate — 0%: Applies to exports of goods and services, international transport, and supplies to qualifying investment zones. Zero-rated supplies allow the supplier to claim input GST refunds.

GST Registration — JOD 75,000 Threshold

Any person (individual or company) making taxable supplies with an annual turnover of JOD 75,000 or more must register for GST with ISTD. Registration is mandatory once the threshold is met or exceeded. Businesses below the threshold may voluntarily register. The registration is done online via the ISTD portal. Upon registration, the taxpayer receives a GST certificate and must issue GST-compliant invoices.

GST Returns — Monthly / Quarterly Filing

GST-registered persons must file GST returns via the ISTD online portal by the end of the following month (for monthly filers). Quarterly filing is available for businesses with annual turnover below a specified threshold. The return declares output GST, input GST, and the net amount payable or refundable. Late filing attracts penalties starting at JOD 50–200 depending on the delay, plus interest on unpaid amounts.

Exempt Supplies

Certain supplies are exempt from GST, meaning no GST is charged and input GST cannot be recovered. Exempt supplies include financial services, insurance, education, healthcare, and the sale of residential property. Exempt suppliers are not required to register for GST unless they also make taxable supplies above the threshold.

Import GST

All imported goods are subject to GST at the applicable rate (16% or 8%) on the CIF value plus customs duty. Import GST is paid at the port of entry before goods are released. Certain imports may be exempt, including donated goods, personal effects, and goods for diplomatic missions. Import GST can be claimed as input GST by registered businesses.

FAQs

What is the penalty for late GST filing?

Late filing attracts penalties of JOD 50–200 depending on the delay. Late payment attracts interest on the unpaid amount. ISTD may also issue enforcement notices.

Can I claim input GST on imported services?

Yes, GST-registered persons may claim input GST on imported services subject to GST, provided the services are used in making taxable supplies.

Are there GST exemptions for agricultural products?

Yes, unprocessed agricultural products and agricultural inputs are generally subject to the reduced 8% rate or exempt, depending on the specific product.

How do I get a GST refund?

GST refunds are claimed in the GST return. ISTD processes refunds within 30–90 days, subject to verification and potential audit.

Disclaimer

This guide provides general information about Jordanian GST 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.