Jordan (JO)
Jordan is a stable, welcoming Hashemite Kingdom at the crossroads of the Middle East — home to Petra, one of the Seven Wonders of the World, the legendary Wadi Rum desert, and the mineral-rich Dead Sea.
2026 Annual Changes — Jordan
Updated thresholds, benefits, and regulatory changes effective this year.
Jordan 2026: minimum wage raised to JD 290/month effective January 2025 and fixed through December 2027; SSC contribution rates unchanged; income tax personal exemption maintained at JD 9,000 (individual) with a total family ceiling of JD 23,000; GST 16%; National Health Insurance Fund (NHIF) expanding mandatory coverage. Jordan Pass prices confirmed: Wanderer JD 70 / Explorer JD 75 / Expert JD 80.
Key Changes for 2026
| Category | 2026 Value | Previous | Effective Date |
|---|---|---|---|
| Minimum Wage Minimum wage raised to JD 290/month effective January 2025 and fixed through December 2027 by Council of Ministers decree | JD 290/month | JD 260/month (2024) | 1 January 2025 (in effect throughout 2026) |
| Social Security Corporation (SSC) — Employer Contribution SSC employer contribution rate maintained | 14.25% of gross salary. Insurable salary capped at JD 3,349/month. | 14.25% (unchanged) | 1 January 2026 |
| Social Security Corporation (SSC) — Employee Contribution SSC employee contribution rate maintained | 7.5% of gross salary | 7.5% (unchanged) | 1 January 2026 |
| Income Tax — Personal Exemptions Personal and family exemption structure unchanged | Individual personal exemption: JD 9,000/year. Spouse exemption: JD 9,000/year. Additional deductions: JD 1,000 each for taxpayer, spouse, and per dependent child (capped JD 3,000). Total family ceiling across all exemptions: JD 23,000. | JD 9,000 individual (unchanged since 2021) | 1 January 2026 |
| Income Tax — Corporate Rate Corporate income tax rates maintained by sector | 20% standard rate; 35% for banks and financial companies; 14% for industrial sector. | Same as 2025 | 1 January 2026 |
| General Sales Tax (GST) GST rate maintained at standard rate | 16% standard GST rate | 16% (unchanged) | 1 January 2026 |
| Work Permit Fees — Ministry of Labour Work permit fees revised annually by Cabinet decision | JD 100–300 per work permit (varies by nationality and sector); renewal JD 100 | Approximately JD 80–250 (2025) | 1 January 2026 |
| Residence Permit (Iqama) — Annual Renewal Fee Department of Residency fees updated | JD 30–60 per year (varies by permit category and nationality) | JD 25–50 (2025) | 1 January 2026 |
| Visa Overstay Fine Daily overstay fine maintained | JD 1.50 per day for tourist visa overstay | JD 1.50/day (unchanged) | Ongoing |
| Electricity Tariffs Electricity tariffs adjusted by the Electricity Regulatory Commission (ERC) | Residential: fils 33–165/kWh (progressive, rises with consumption). Summer surcharge applies. | Slightly lower in low-consumption bands (2025) | 1 January 2026 |
| Fuel Prices Fuel prices adjusted monthly by the Petroleum Products Pricing Committee | 95 Octane petrol: JD 0.88–0.98/L (fluctuates monthly). Diesel: JD 0.73–0.82/L. Check first of each month for updated price. | Tracked monthly — no fixed annual value | Monthly adjustment (first of each month) |
| Jordan Pass — Tourist Visa Fee Inclusion Jordan Pass includes Petra entry and visa fee waiver for qualifying tourists | Wanderer: JD 70 (1 day Petra). Explorer: JD 75 (2 days Petra). Expert: JD 80 (3 days Petra). Each includes the JD 40 visa-on-arrival fee waiver (requires 3+ night stay in Jordan). | Similar structure | 1 January 2026 |
| Property Transfer Tax Property transfer tax (registration fee) maintained | 4% of assessed property value (buyer) + 4% (seller) = 8% total transfer cost | 4% + 4% (unchanged) | 1 January 2026 |
| National Health Insurance Fund (NHIF) NHIF gradually expanding mandatory coverage to more private-sector employees | Employee: 1% of salary. Employer: 2% of salary. Coverage expanding in scope — check mol.gov.jo for which sectors now require NHIF. | Limited coverage (2025) | Phased rollout during 2026 |
| Foreign Worker Quota Rules Ministry of Labour sector-specific foreign worker quotas maintained | Most sectors: max 25–50% of workforce can be non-Jordanian. IT and education: higher limits. Construction and domestic work: specific rules apply. Verify your sector at mol.gov.jo. | Similar quotas (2025) | 1 January 2026 |
| Aqaba Special Economic Zone (ASEZ) Tax Rate ASEZ preferential flat income tax maintained | 5% flat income tax for qualifying ASEZ businesses and employees | 5% (unchanged) | 1 January 2026 |
| Water Tariffs Water tariffs updated by Ministry of Water and Irrigation | Residential: JD 0.20–1.05/m³ (progressive by consumption volume) | Minor increase from 2025 | 1 January 2026 |
January Checklist
Actions to take each January when new rates take effect.
- 1
Confirm employer has applied the current minimum wage (JD 290/month) in January payslips.
- 2
Verify SSC deductions are correctly calculated (14.25% employer / 7.5% employee, capped at JD 3,349/month).
- 3
Check work permit and Iqama renewal dates — begin renewal 4–6 weeks before expiry.
- 4
Review electricity tariff band — check whether consumption bracket has changed.
- 5
Review private health insurance renewal annually — compare AXA, BUPA, and Allianz quotes.
- 6
Update budget for fuel — check monthly petroleum price committee announcement (first of each month).
- 7
Confirm current property registration and transfer fees with the Department of Lands and Survey if purchasing.
- 8
Review Iqama status — if employment situation changed, inform DRBA promptly to avoid overstay fines.
Where to Track Annual Changes
-
mol.gov.jo (Ministry of Labour) — work permit rules, minimum wage, labour law
-
ssc.gov.jo (SSC) — contribution rates, pension changes
-
istd.gov.jo (Income and Sales Tax Department) — tax rates, filing requirements
-
psd.gov.jo (Department of Residency) — visa and Iqama rules
-
erc.gov.jo (Electricity Regulatory Commission) — electricity tariff updates
-
jordanpass.jo — official Jordan Pass prices and terms
-
cbj.gov.jo (Central Bank of Jordan) — banking regulations, currency
-
jordantimes.com (Jordan Times) — English daily newspaper for regulatory news
All values are for 2026. The minimum wage of JD 290/month was set in January 2025 and is fixed through December 2027 — this is the current rate for 2026. The Jordan Pass tier names are: Wanderer (JD 70, 1-day Petra), Explorer (JD 75, 2-day Petra), Expert (JD 80, 3-day Petra). The personal income tax total family exemption ceiling is JD 23,000 — the combined JD 18,000 figure (individual + spouse) understates the full ceiling. For significant financial or legal decisions, verify current figures with the relevant Jordanian authority or a licensed local lawyer/accountant.
Annual Changes
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