Jordan VAT registration threshold
Jordan VAT registration threshold is 30000 JOD. Last checked against the official source on 10 Aug 2026.
The turnover at which VAT/GST registration becomes compulsory in Jordan, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
Compare VAT registration threshold across all 9 Middle Eastern countries →
| Current value | 30000 JOD |
|---|---|
| In force from | — |
| Official source | General Sales Tax Law No. 6 of 1994 as amended (Income and Sales Tax Department, ISTD), Article 13, as set out in the Bloomberg Tax 'VAT Navigator — Jordan' (November 2024, published by BDO Jordan): 'The annual thresholds for GST registration are as follows: 10,000 dinars for manufacturers of goods subject to Special Sales Tax (SST)...; 75,000 dinars for suppliers of goods other than those subject to SST; and 30,000 dinars for persons supplying services. The registration threshold for a person engaged in multiple activities is the minimum threshold specified for any of its activities.' The value served here is the SERVICES threshold (JOD 30,000); goods outside SST carry JOD 75,000 and SST-goods manufacturers JOD 10,000. |
| Last verified | 2026-08-10 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). The threshold figures (JOD 30,000 / 75,000 / 10,000) and the Article 13 wording were read only in the Bloomberg Tax 'VAT Navigator — Jordan' (November 2024), hosted by BDO Jordan — a reputable secondary restatement, corroborated by PwC Worldwide Tax Summaries (16% rate, reviewed 2026-07-05) and multiple practitioner guides, but not in the statute or gazette itself: ISTD's own GST Law PDF was unreachable during verification (istd.gov.jo connection refused) and the subordinate instrument fixing the amounts and its commencement date was not sighted. Reading Article 13 and the threshold-fixing regulation in the ISTD-published law text or Official Gazette would lift this to primary and would also fill effective_from. |
| Provenance | source fingerprint |
What this value means
PERIOD BASIS: Article 13 GST Law — the registration form is due on the EARLIEST of: (a) commencement of business, if expected taxable turnover in the next 12 months may exceed the applicable threshold; (b) the end of any month in which taxable turnover in the previous 12 months exceeds the threshold; (c) the end of any month if expected turnover during the 11 months ending with the subsequent month may REACH the threshold — i.e. rolling 12-month tests both backward and forward, with the forward test worded as 'may reach', not 'exceeds'. Jordan's GST runs at a 16% general rate (plus Special Sales Tax on excise-type goods) under ISTD administration. Voluntary registration is open under Article 14 to persons not required to register. THE VALUE SERVED IS THE SERVICES THRESHOLD (JOD 30,000): suppliers of goods not subject to SST register at JOD 75,000; manufacturers of SST goods at JOD 10,000; a person with multiple activities takes the MINIMUM threshold among its activities. NON-ESTABLISHED SUPPLIERS: the same thresholds apply — 'Nonresident persons who supply taxable goods or services in Jordan and are liable to account for GST are required to register for GST. The mandatory registration thresholds that apply to residents also apply to nonresidents' (Navigator s.3.5). But note the importer override: under Article 13(b), a person who IMPORTS taxable goods or services must register within 30 days of the first import REGARDLESS of value, unless the import is for personal use — in practice a nil threshold for import-side activity. No tax representative is required, but a non-resident may register through one. IMPORTED DIGITAL SERVICES: taxed by reverse charge on the Jordanian recipient, not by a threshold on the supplier. Under Article 4bis, even NON-taxable recipients must account for GST on imported communication services, radio/TV broadcasting services and electronic services where the recipient has a place of work, permanent address or usual residence in Jordan; Article 26 fixes the payment date (earliest of one month from payment, customs release of the carrier media, or six months from receipt). A non-resident supplier of electronic services CAN instead register on the ISTD e-services platform so that the supplier, not the recipient, accounts for the GST — the GST Law sets no specific threshold or deadline for that platform registration. Traps: (1) There is no single Jordanian threshold: JOD 30,000 (services), JOD 75,000 (non-SST goods), JOD 10,000 (SST-goods manufacturers) — serving one number without the split misleads. (2) Mixed activities take the MINIMUM applicable threshold, so a goods trader with a sideline in services registers at 30,000, and any SST manufacturing drags it to 10,000. (3) Importers register at nil threshold within 30 days of first import (Art. 13(b)) — the turnover thresholds do not protect an importing business. (4) The non-resident e-services platform registration is optional in form but is the only way to relieve Jordanian customers of the reverse charge; register before the recipient pays, since no statutory deadline exists. (5) The forward-looking limb triggers on turnover that 'may reach' the threshold — a lower bar than 'exceeds'. (6) The threshold amounts are made under Article 13 machinery rather than appearing as fixed sums in the principal law's text; the instrument fixing them (and hence the effective_from date) was not sighted, which is why effective_from is null. (7) Retrieval: istd.gov.jo refused HTTPS connections during verification (ECONNREFUSED on 193.188.66.169:443) — keep a mirrored copy of the law and Navigator. (8) Do not label this 'VAT': the statute is the General Sales Tax Law and ISTD materials use 'GST', though it operates as a VAT.
Get it programmatically
curl https://mearef.dev/v1/jo/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://mearef.dev/v1/jo/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://mearef.dev/provenance/jo/vat-registration-thresholdOther Jordan series: CBJ Main Policy Rate (سعر الفائدة الرئيسي للبنك المركزي) · General Sales Tax (GST) · National minimum wage (الحد الأدنى للأجور) · Public holidays 2026 · Consumer Price Index (latest month) · Corporate income tax rate (legal persons) · Withholding tax rates · Legal interest (الفائدة القانونية) · Personal income tax brackets (natural persons) · Statutory social-insurance contributions
The same figure elsewhere: Kuwait · Oman · Qatar · Saudi Arabia · United Arab Emirates · all 9