Is there an annual property tax on land in Jordan?

Answer

Yes. Jordan levies an annual tax on undeveloped urban land (al-arḍiyya). This is assessed on vacant plots within municipal boundaries and calculated as a percentage of the official assessed value — typically 0.5% to 1.5% per year. For example, a plot with an assessed value of JOD 100,000 would incur annual land tax of JOD 500–1,500. Land that has been developed (has a building on it) is instead subject to building tax rather than land tax. These annual taxes are generally modest and do not significantly affect overall investment returns.

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