地域別税率 ヨルダン

地域を選択

このページに記載されている情報は、一般的な情報提供のみを目的としており、税務上のアドバイスとして解釈されるべきではなく、またそのように意図されたものでもありません。お客様の税務上の責任に関するアドバイスについては、経験豊富な税務専門家にご相談ください。PayPro Globalは、ここに提示された情報に基づいて行われた、または行われなかった行動について一切の責任を負いません。

Jordan applies a standard 16% General Sales Tax (GST)—operating similarly to a traditional VAT framework—which is administered by the Income and Sales Tax Department (ISTD). Under rules established via a dedicated e-commerce compliance portal, non-resident providers of digital products and electronic services to Jordanian consumers are required to register and account for GST regardless of local monetary thresholds. Compliance follows a bi-monthly reporting cycle, and domestic taxpayers must integrate with the JoFotara national electronic invoicing system, which became fully mandatory for all business sectors under a phased clearance model.

モザイク画像

ヨルダン

Jordan applies a General Sales Tax (GST), similar in operation to VAT, at a standard rate of 16%. A special rate of 24% applies to certain telecommunications services. Foreign providers of digital services to Jordanian consumers use a dedicated online compliance portal launched in early 2024.

政府機関の公式リンク： Income and Sales Tax Department (ISTD)

16.00%

電子製品およびサービスのVAT/売上税率

Tax applicable for

B2B and B2C

B2B取引におけるリバースチャージメカニズム

Yes (general GST reverse charge for imported services per Jordan GST Act)

納税者番号の検証が必要です

はい

いつ登録が必要ですか？

After exceeding JOD 30,000 for services in annual sales

オンライン登録が可能

Yes (special foreign digital services portal launched early 2024 via ISTD)

現地代理人必須

必須ではありません 

登録手続き

Foreign digital providers: special compliance portal via ISTD; resident businesses register via standard ISTD process

課税対象となるデジタルおよび電子サービスの一覧

Foreign digital services 

罰則

Late filing penalties per ISTD;

corporate income tax late-filing penalty JOD 1,000 (shareholding companies) / JOD 300 (other entities) — GCT-specific penalties per ISTD schedule

登録のしきい値

JOD 30.000 in annual sales

提出間隔

隔月

提出期限

Per ISTD schedule (every two months)

電子請求書の要件

はい 

記録保持

4 years

How-To Guides: Jordan's SaaS VAT

ステップ：1 閾値

Jordan’s taxation of digital services is based on the General Sales Tax Law No. (6) of 1994, as amended (including updates through 2023). Income and Sales Tax Department (ISTD) introduced an administrative e-commerce framework and online registration portal for non-resident digital service providers in 2024, enabling foreign suppliers to register, file, and remit GST on digital transactions in Jordan.

 

The mandatory registration threshold for the service sector is JOD 30,000 in a 12-month period. Non-resident digital service providers exceeding this must register.

ステップ：2 事業登録

Non-residents without a local branch can register via the ISTD E-Commerce Platform. Local incorporation is not required for SaaS providers selling remotely.

ステップ：3 TIN/VAT番号

Registered entities receive a Tax Identification Number (TIN) from the ISTD.

ステップ：1 標準税率

The standard General Consumption Tax (GCT) rate is 16%

ステップ：2 税率計算式

To calculate your tax amounts, please use the following formula:

 

税額 = 正味価格 × 16% 

ステップ：3 リバースチャージ (B2B)

Applies. When selling to a GST-registered business in Jordan, the Reverse Charge Mechanism (RCM) shifts the tax liability to the buyer. The seller does not collect the 16% GST if the buyer provides a valid TIN.a

ステップ：1 B2C販売

The seller must charge 16% GST at the point of sale and remit it to the ISTD.

ステップ：2 B2B販売

GST is generally not charged by the foreign seller; the Jordanian business customer accounts for it via RCM. You must verify the buyer’s TIN.

ステップ：3 請求書要件

必須項目:
1) Supplier Name & Address
2) Supplier TIN
3) Sequential Invoice Number
4) Date of Issue
5) Description of Services (SaaS)
6) Buyer Name & TIN (for B2B)
7) Total Amount, and 8) GST Amount/Rate.

 

Note: Jordan’s JoFotara e-invoicing mandate (2025) requires digital transmission/validation for local entities.

ステップ：1 申告期間

Taxes are filed monthly generally Bi-monthly (every two months) for GST.

ステップ：2 申告期限

The filing deadline is within one month following the end of the tax period (e.g., Jan-Feb period is due by March 31).

ステップ：3 提出

File through the ISTD E-Commerce Portal. Payments are typically made via eFAWATEERcom or bank transfer using IBAN.

ステップ：4 記録保持

Records must be kept for at least 4 years.

PayPro Globalソリューション：簡素化された登録と税務代理

Navigating Jordan’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

当社のMoRサービスについて詳しくはこちら。

よくある質問

SaaSの売上税コンプライアンスにお困りですか？

SaaS税務の専門家チームがお手伝いいたします。今すぐ無料相談をご利用ください。

専門家に相談する
モザイク画像
ja日本語
en_USEnglish es_ESEspañol pt_PTPortuguês pt_BRPortuguês do Brasil fr_FRFrançais it_ITItaliano de_DEDeutsch nl_NLNederlands pl_PLPolski ro_RORomână ukУкраїнська zh_CN简体中文 ko_KR한국어 ja日本語