What property taxes are there in Jordan?
When you buy: a registration fee of up to 3% (apartments up to 150 m² exempt) and a 3% sale tax. While you own: the municipal building and land tax (musaqafat), 10% of the net rental value of buildings under the 1954 law. If you let it: income tax on the rent at 5% to 30% after exemptions. A 2025 bill to move to valuation-based tax was withdrawn.
Sources: DLS: fee notice, 31 March 2022 · Building and Land Tax Law (text mirror) · Al-Wakeel: building and land tax bill withdrawn · PwC: Jordan individual income tax. Legal points come from law-firm summaries and text mirrors of the statutes, not the Official Gazette, so confirm anything you rely on with the Department of Lands and Survey or a Jordanian lawyer.
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Taxes and fees by stage
| Stage | What | Rate |
|---|---|---|
| Buying | Registration fee on the estimated value | up to 3% (apartments up to 150 m² exempt) |
| Buying | Property sale tax | 3% (cut from 4%) |
| Owning | Building and land tax (musaqafat), buildings in municipal areas | 10% of net annual rental value |
| Owning | Building and land tax, land | 2% of net rental value |
| Letting | Income tax on rent | 5% to 30% progressive, after exemptions |
Legal points come from law-firm summaries and text mirrors of the statutes, not the Official Gazette, so confirm anything you rely on with the Department of Lands and Survey or a Jordanian lawyer.
What changed in 2025 and 2026
Valuation-based bill withdrawn
The 2025 Building and Land Tax Bill was withdrawn after public backlash (29 October 2025).Arrears discount ended
The Cabinet's 20% discount and fine waiver on arrears ended on 30 June 2026.Early-payment discount
Raised from 8% to 10% for payments in January to February 2026.Apartment fee relief
A 2022 notice exempts apartments up to 150 m² from the registration fee; later measures are unconfirmed.Related guides
Can foreigners buy property in Jordan?
Part of our buying guides.Read more →Property registration fees in Jordan
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Part of our buying guides.Read more →How to buy property in Jordan
Part of our buying guides.Read more →Foreign ownership limits
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What taxes do property owners pay in Jordan?
A registration fee of up to 3% and a 3% sale tax when buying, an annual building and land tax (musaqafat) levied by the municipality, and income tax on rental income. We found no extra tax on foreign buyers beyond the fees. This guide →
What is the annual property tax in Jordan?
The building and land tax (musaqafat) under the 1954 law is 10% of the net annual rental value of buildings inside municipal areas (net of one-fifth) and 2% of net rental value for land, plus education and sewage components. A valuation-based bill the government floated in 2025 was withdrawn after public backlash on 29 October 2025. Registration fees →
Is there a capital gains tax on property in Jordan?
PwC says capital gains realised in Jordan are generally exempt, but its summary does not address real estate specifically, so confirm with a tax adviser. Rental yield →
Is rental income taxable in Jordan?
Yes: rental income of individuals is included in taxable income at progressive rates from 5% up to 30%, after a JD 9,000 personal exemption, per PwC (July 2026). We could not confirm a property-specific deduction rule. Rental yield →
Are first-time buyers exempt from property fees in Jordan?
News reports of a November 2024 Cabinet decision say first-time apartment buyers were exempted from 50% of the building fees for three years, and apartments up to 150 m² are exempt from the registration fee under a 2022 notice. We could not confirm these remain in force. Registration fees →
Who pays the sale tax in Jordan?
By law the buyer, though the split can be agreed. Registration fees →
Do foreigners pay more property tax in Jordan?
We found no additional tax on foreign buyers; the fees are charged on the same estimated value. Foreign owners who miss project deadlines pay a 2% annual penalty. Foreign ownership limits →
How do I clear municipal tax arrears when selling?
Arrears of building and land tax and education tax are cleared through the municipal clearance certificate that the seller of an apartment must now obtain. A Cabinet discount on arrears ended on 30 June 2026. Due diligence →