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2.1ÌýÌýÌýÌý Withholding of income tax

Any income generated in or from the Kingdom of Jordan for any person regardless of the place of payment shall be taxable (Income Tax Law, Art 3(A)).

Employers are required to calculate the monthly payroll taxes, taking into consideration the annual personal and family exemptions and the tax brackets after dividing them over 12 months.

Withheld tax must be paid to the Income and Sales Tax Department (ISTD) within 30 days following the date of paying the monthly salaries to employees, as stated in Income Tax Law, Art 12(E), along with submitting the monthly Employees' Salary Ratification Slip (1.2)

New employees

When a new employee is hired, the new employee must provide their employer with an organised certificate in two copies according to the form approved by ISTD which includes a statement regarding their family and would normally include their marital status, number of dependents and housing type (owned or rented). In the event of any change of the data, the employee must inform their employer (Executive Instructions No (2)