Jordan General Sales Tax (GST) Calculator
Compute statutory sales tax obligations under the Jordanian Income & Sales Tax Department (ISTD). Accurately calculates standard 16% GST, reduced 10%, 8%, and 4% tiers, zero-rated exports, reverse tax extractions, and periodic return reconciliations (`Output GST - Input Deductions`).
GST Transaction & Return Inputs
Microsecond EngineISTD Periodic Sales Tax Settlement
| Tax Category & Statutory Tier | Taxable Sales Base | Rate | Output GST |
|---|---|---|---|
| Standard Commercial Sales | JOD 0.00 | 16.0% | + JOD 0.00 |
| Telecom & Data Services | JOD 0.00 | 10.0% | + JOD 0.00 |
| Tourism & Hotel Hospitality | JOD 0.00 | 8.0% | + JOD 0.00 |
| Basic Foodstuffs & Agriculture | JOD 0.00 | 4.0% | + JOD 0.00 |
| Zero-Rated Supplies & Exports | JOD 0.00 | 0.0% | JOD 0.00 |
| Total Output Sales Tax Collected (ضريبة المخرجات) | JOD 0.00 | ||
| Less: Recoverable Input Tax on Purchases (ضريبة المدخلات) | - JOD 0.00 | ||
| Net Sales Tax Balance Due to ISTD (صافي الضريبة) | JOD 0.00 | ||
Statutory Benchmark: Jordan GST Rate Schedular Framework
| Statutory Category | Statutory Rate | Key Goods & Services Included | Input Tax Recovery |
|---|---|---|---|
| Standard Rate | 16% | Commercial goods, retail electronics, automotive, professional consulting | Fully deductible on valid tax invoices |
| Telecom Rate | 10% | Fixed and mobile broadband, voice lines, telecom enterprise data | Deductible by registered business consumers |
| Hospitality Rate | 8% | Hotel stays, tourist restaurants, classified leisure venues | Deductible for business travel & events |
| Reduced Food Rate | 4% | Bread, flour, basic rice, table oils, meat, agricultural fertilizers | Deductible for registered processors |
| Zero-Rated (0%) | 0% | Merchandise exports, international transit, selected medicine | Fully refundable / recoverable by exporter |
| Exempt Supplies | Exempt | Residential rentals, financial banking interest, postal stamps | Input tax cannot be recovered (blocked) |
Frequently Asked Questions: Jordan General Sales Tax (GST)
How is General Sales Tax calculated in Jordan under Law No. 6 of 1994?
In Jordan, GST is levied at the transaction point on taxable supplies:
Output GST = Taxable Base Amount × Statutory Tax Rate (16%, 10%, 8%, or 4%) Taxpayers then compute net periodic tax liability by subtracting verified input GST paid to suppliers: Net Tax = Output GST - Recoverable Input GST.
What is the difference between zero-rated (0%) supplies and tax-exempt supplies?
This distinction is vital for commercial cash flow:
- Zero-Rated Supplies (0%): The business charges 0% GST to foreign buyers, but retains the statutory right to fully recover all input sales tax paid on raw materials and overheads from the ISTD.
- Exempt Supplies (مُعفاة): No tax is charged on the sale, but the business is legally prohibited from reclaiming any input tax paid on associated business costs, absorbing the tax as an operating expense.
How do I extract sales tax from a gross price that already includes 16% GST?
To back out the tax component from an all-inclusive price tag:
Pre-Tax Net Amount = Gross Price ÷ 1.16 | Embedded GST = Gross Price - Pre-Tax Net For example, an item priced at JOD 116.00 contains JOD 100.00 base merchandise value and exactly JOD 16.00 in statutory sales tax.
What filing frequency applies to registered taxpayers with the ISTD?
Under ISTD executive regulations, most commercial enterprises and industrial companies are required to submit their GST declarations on a bimonthly basis (every two calendar months), while large taxpayer units (LTUs) and specific sectors may be designated for monthly filing. Returns and payments must be settled within one month following the tax period.
What documentation is required to claim input tax deductions?
Under Article 20 of Law No. 6/1994, taxpayers can only claim input tax credits if supported by original, official tax invoices bearing the supplier's valid National Tax Identification Number (TIN), date of supply, accurate item description, and explicit breakdown of the sales tax amount. Electronic invoicing (Fawarah system) integration is mandatory for commercial compliance.