Jordan Property Registration & Transfer Tax Calculator
Accurately evaluate statutory land transfer charges and registration fees under the Department of Lands and Survey (DLS). Computes statutory transfer fees (3% sale tax + 2% registration), first-home citizen apartment exemptions (≤150 m²), and mortgage deed registration fees (0.50%).
Property Value & Buyer Details
Microsecond EngineDLS Statutory Fee Settlement
| Statutory Fee Item | Legal Authority / Basis | Payable Value |
|---|---|---|
| DLS Registration Fee (رسوم التسجيل) | 2.0% on Taxable Value (Less 150m² relief) | JOD 0.00 |
| Real Estate Sale Tax (ضريبة بيع العقار) | 3.0% on Property Valuation | JOD 0.00 |
| Mortgage Deed Registration Fee | 0.50% on Mortgage Loan Principal | + JOD 0.00 |
| Housing Stimulus Savings (الإعفاء الحكومي) | 100% Exemption on first 150 m² | - JOD 0.00 |
| Total Statutory Transfer Payable (إجمالي المبلغ للدائرة) | JOD 0.00 | |
Statutory Benchmark: Jordan Real Estate Fee Structure (DLS)
| Property Transaction Class | Sale Tax (البائع) | Registration Fee (المشتري) | Statutory Exemption Limits |
|---|---|---|---|
| Apartment ≤ 150 m² (Jordanian Citizen) | Exempt / Reduced | 0.0% (100% Exempt) | Full exemption for first 150 m² area |
| Apartment > 150 m² (Jordanian Citizen) | 3.0% on Total Value | 2.0% on Excess Area Fraction | Exemption applies to first 150 m² portion |
| Land Plots / Commercial Buildings | 3.0% Full Base | 2.0% to 3.0% Full Base | No residential relief applies |
| Bank Mortgage Registration | N/A | 0.50% on Mortgage Value | Applies whenever mortgage is registered |
Frequently Asked Questions: Jordan Real Estate Property Taxes
How is the 150 m² residential apartment exemption calculated when an apartment is larger?
Under current cabinet decisions, if a Jordanian citizen purchases an apartment exceeding 150 square meters (e.g., 200 m²), the first 150 m² is 100% exempt from registration fees. The statutory registration fee is assessed only on the proportional value of the excess area:
Taxable Value = Total Value × ((Total Area - 150 m²) ÷ Total Area) For a 200 m² apartment, 75% of the property value is exempt from registration fees, and only the 25% excess portion is subject to the statutory 2.0% registration fee.
Who pays the Real Estate Sale Tax vs. the Registration Fee?
Under statutory default rules, the Real Estate Sale Tax (3.0%) is a legal liability of the seller, while the Registration Fee (2.0%) is payable by the buyer. However, under Jordanian contract law, the parties may mutually agree in the sale contract to distribute these charges differently.
What happens if the sale contract price is lower than the DLS administrative value?
Under Real Estate Property Law No. 13 of 2019, the Department of Lands and Survey utilizes an automated zoning valuation matrix (التقدير الإداري). If the declared contract price is below the administrative valuation, the DLS automatically assesses all transfer fees and sale taxes on the higher administrative valuation.
Are mortgages registered through Islamic banks subject to the same fees?
Yes. Islamic banking lease-to-own (Ijara Muntahia Bittamleek) or Murabaha contracts are subject to statutory registration and mortgage deed fees capped at 0.50% of the financing balance, protected by statutory parity rules ensuring Islamic financial instruments do not face double-taxation upon title transfer.
Can non-Jordanian foreign investors benefit from the 150 m² housing exemption?
No. The 150 m² residential apartment exemption is an economic stimulus measure strictly reserved for Jordanian citizens holding a national identification number (الرقم الوطني). Foreign buyers and non-Arab investors pay full statutory transfer and registration fees.