Jordan

{"ftc_utility":"medium","fbar_trigger_notes":"US expats working in Jordan typically open a Jordanian dinar account at a local bank. Any account exceeding USD 10,000 equivalent at any point during the year triggers FBAR filing (FinCEN Form 114). Jordan does not impose restrictions on foreign currency accounts, and multiple local bank accounts are common among expats.","ftc_utility_reason":"Jordan taxes residents on worldwide income at progressive rates up to 30%. US expats paying Jordanian income tax on the same income taxed by the US can claim a Foreign Tax Credit to offset US liability. The FTC is useful when Jordan tax rates exceed FEIE limits or for income types not covered by FEIE (e.g., self-employment income, passive income). No tax treaty exists to coordinate credits, so direct credit claims under IRC Section 901 apply.","presence_day_count_notes":"Jordan does not impose strict visa duration limits that would prevent US citizens from spending 330 days in-country. Residence visas and work permits are available. However, Jordan's residency rules and frequent border conditions should be monitored, particularly for those near the Syrian and Israeli borders. Standard tourism-based stays without a residency permit could complicate the bona fide residence test.","typical_qualifying_method":"either","housing_exclusion_available":true,"physical_presence_test_applies":true,"estimated_housing_exclusion_usd":16000,"local_tax_rate_on_earned_income":0.2,"bona_fide_residence_test_applies":true}

{"pension_income":{"notes":"Foreign pension income received by Jordan tax residents is subject to progressive income tax rates up to 30% under Jordan's worldwide income taxation regime. No blanket pension exemption exists for foreign pensions.","tax_rate":null,"locally_taxed":true},"social_security":{"notes":"No US-Jordan totalization or income tax treaty covers US Social Security benefits. US Social Security received by a Jordan tax resident could be included in worldwide taxable income under Jordan's Income Tax Law. In practice, many US retirees in Jordan may have limited local compliance exposure, but no exemption exists under domestic law.","locally_taxed":true,"treaty_protection":false},"roth_distributions":{"notes":"Roth distributions are generally return of after-tax contributions and qualified earnings. No specific Jordan guidance addresses Roth accounts. As qualified Roth distributions are not income in the US sense, a Jordan tax authority would likely need to evaluate them individually. In practice, qualified distributions may be treated as non-taxable capital returns, but no definitive rule exists and this should be confirmed with local counsel.","locally_taxed":false},"us_401k_ira_distributions":{"notes":"There is no US-Jordan income tax treaty in force. US retirement distributions (401k, traditional IRA) received by a Jordan tax resident would be treated as foreign-source income. Jordan taxes residents on worldwide income, so distributions could be subject to progressive income tax rates up to 30%. The absence of a treaty means no treaty-level protection or reduced rates apply.","tax_rate":null,"locally_taxed":true,"treaty_protection":false}}

{"rate":0,"notes":"Jordan generally does not tax capital gains for individuals. Gains on sale of securities listed on the Amman Stock Exchange are exempt; gains on real property sales may be subject to a transfer tax rather than income tax.","details":{"tax_type":"Capital Gains Tax","country_name":"Jordan","country_iso_code":"JOR","source_references":["PwC Worldwide Tax Summaries - Jordan","Jordan Income Tax Law No. 34 of 2014 as amended"],"last_verified_date":"2026-06-03","general_description":"Jordan does not impose a standalone capital gains tax on individuals. Gains from disposal of shares traded on the Amman Stock Exchange are exempt from income tax. Real estate transfers are subject to a land registration transfer fee (currently around 9% of assessed value) rather than a capital gains income tax. Corporate gains on asset sales are generally included in taxable income.","corporate_capital_gains":{"rate":0.2,"tax_treatment":"Capital gains realized by corporations are included in ordinary taxable income and taxed at the applicable corporate income tax rate, which varies by sector (standard rate 20%, financial sector 35%, mining 20%, telecommunications 24%)."},"individual_capital_gains":{"rate":0,"tax_treatment":"No capital gains tax on individuals. Gains from listed securities on the Amman Stock Exchange are explicitly exempt. Real estate disposals are subject to transfer registration fees, not income tax."}}}

{"notes":"Dividends paid by Jordanian companies to resident individuals are subject to a 10% withholding tax, which is a final tax. Dividends received from listed companies on the Amman Stock Exchange may benefit from exemptions or reduced treatment. Non-resident recipients are subject to the same 10% withholding rate under domestic law, subject to applicable tax treaties.","rates":[{"rate":0.1,"type":"withholding","notes":"Standard withholding tax on dividends paid to resident and non-resident individuals; treated as final tax for individuals."}]}