Your Trusted Partner in Income & Sales Tax Advisory
we offer comprehensive, customized tax consulting services tailored to your unique business needs.
At Clear Solutions, we offer comprehensive, customized tax consulting services tailored to your unique business needs. With deep expertise in Jordanian tax laws and international accounting standards, we empower you to make informed decisions, optimize profitability, and ensure full legal compliance—while minimizing the risk of penalties and costly errors.
Why Choose Clear Solutions?
Comprehensive Tax Analysis : We prepare, analyze, and archive your income and sales tax returns, ensuring quick retrieval and clarity during audits. Our proactive approach helps avoid recurring issues and supports informed decision-making.
Cost-effective, Time-Saving Solution : We streamline your tax reporting process, ensuring timely and accurate submissions so you can:
• Avoid penalties
• Save time and reduce overhead costs
• Focus on your core business growth
Strategic, personalized advice tailored to your business size and sector.
We handle the full preparation and submission of income tax returns for individuals and companies. All documentation is audit-ready, legally compliant, and delivered on time.
We prepare detailed, accurate sales tax returns, including audit-friendly documentation and timely submissions—ensuring smooth interactions with tax authorities.
We represent your business during tax audits, managing interactions with auditors to minimize disruptions and secure optimal outcomes.
We provide expert guidance based on your specific financial profile and legal structure—helping you reduce liabilities, avoid penalties, and remain compliant.
Local Knowledge.Global Standards : Our team combines a strong understanding of Jordanian regulations with expertise in international accounting principles to provide practical, globally informed advice.
As one of Jordan’s leading financial consulting firms, Clear Solutions is committed to helping businesses and individuals navigate complex tax regulations with confidence.
Let us streamline your tax operations, support your compliance, and help you focus on what you do best—growing your business.
Taxation in Jordan: Overview of Income and Sales Tax Laws
Understanding Jordan’s tax environment is crucial for individuals and businesses. The country’s tax system has evolved to support economic growth, social equity, and investment development. Clear Solutions is here to guide you through it with clarity and confidence.
Income Tax
• Introduced in 1951 under Law No. (50)
• Last major update: Law No. (38) of 2018 (effective January 1, 2019)
• Aligns with national and international standards
Sales Tax
• Started in 1926 as a consumption tax
• Evolved into a VAT-style system under Law No. (36) of 2000
• Last amended in 2009 (Temporary Law No. 29)
Department Merger
• In 2004, the Income and Sales Tax Departments merged to form the Income and Sales Tax Department (ISTD)
Exemptions for Individuals
• JD 9,000 for the taxpayer
• JD 9,000 for dependents
• JD 1,000 additional deduction for education, medical care, rent, or housing interest (up to 3 children)
Rate | Taxable Income (JD) |
| 5% | 0 – 5,000 |
| 10% | 5,001 – 10,000 |
| 15% | 10,001 – 15,000 |
| 20% | 15,001 – 20,000 |
| 25% | 20,001 – 1,000,000 |
| 30% | Above 1,000,000 |
• Individuals: First JD 1,000,000 from farming income is exempt
• Legal entities: First JD 50,000 of net income is exempt
Sector | Rate |
| General business sectors | 20% |
| Telecom, mining, insurance, finance | 24% |
| Banks | 35% |
In development zones :
• Manufacturing income (≥30% local value): 5%
• Other income: 10%
• Dividends are exempt if the shareholder owns ≥10% of the company
Entity Type | Rate |
Banks, Electricity | 3% |
Mining | 7% |
Financial Services | 4% |
Telecom, Insurance | 2% |
Other Companies | 1% |
Individuals (> JD 200,000) | 1% |
Special provisions cover :
• Tax on profits from development and construction projects
• Taxation of rental income and capital gains under dedicated rules
