Jordan Sales Tax (GST) Guide for 2026: Rates, Registration & Filing

Jordan levies a General Sales Tax (GST), a VAT-style tax, at a standard 16% on most goods and services, including digital supplies.[1] A higher 24% special rate applies to certain telecommunications services, and reduced rates such as 4% apply to specified goods.[2] A 0% rate covers exports and supplies to free zones, and staples such as bread, sugar, and electricity are exempt.[1] The tax authority is the Income and Sales Tax Department (ISTD).[1]

Registration is mandatory when taxable turnover over 12 months reaches JOD 30,000 for services or JOD 75,000 for goods [1]. Non-resident providers of digital and electronic services to Jordanian customers register, file, and remit GST under the ISTD e-commerce framework introduced in 2024, without a local turnover threshold [1].

GST returns are filed every two months, submitted electronically to the ISTD with payment due for each period.[1] Jordan's national e-invoicing system, JoFotara, became mandatory in its second phase on 1 April 2025, covering B2B, B2C, and B2G invoices; non-compliant invoices are invalid for tax deduction, and the ISTD continues onboarding remaining businesses through 2026.[1]

Exports and supplies to free zones, the Aqaba Special Economic Zone, and development areas are zero-rated. Basic items including bread, water, tea, sugar, gold, and electricity are exempt, as are services such as air transport, education, and public health.[1] SaaS and digital services supplied to Jordanian customers are taxable at 16%. B2B sales to GST-registered businesses fall under the reverse charge, with the Jordanian business accounting for the tax.[2]

Jordan has no US-style resale certificates. A GST-registered business recovers the input tax it pays on purchases and imports by deducting it from output tax on its return, provided the purchases support taxable supplies and valid invoices are held [1]. Net GST payable equals output tax minus deductible input tax.

Late payment accrues additional tax for each period of delay, late filing draws fixed fines, and unpaid tax accrues interest under the General Sales Tax Law.[1] Failure to register on time carries monetary penalties in addition to the tax due.[1]

The ISTD reviews returns and can open audits, request records, and issue assessments where GST is under-reported [1]. A taxpayer who disagrees with an assessment may file an objection with the ISTD and, if unresolved, escalate through the appeal channels set out in the General Sales Tax Law [1].

• [1] Income and Sales Tax Department (ISTD), Jordan, https://istd.gov.jo/Default/En

• [2] Income and Sales Tax Department (ISTD), General Sales Tax Law, https://istd.gov.jo/ebv4.0/root_storage/en/eb_list_page/gst_law.pdf

Verified July 2026 against Income and Sales Tax Department (ISTD) guidance.