Is there capital gains tax on land sales in Jordan?

Answer

Jordan does not have a standalone capital gains tax on land sales in the traditional sense. However, the Income Tax Law subjects profits from the sale of real estate to income tax in certain circumstances — particularly for developers and those engaged in real estate as a business (buying and selling frequently). For individual private investors who hold land for investment purposes and sell occasionally, the gain is typically not subject to income tax under current Jordanian tax law. This is an area where tax law can evolve, and we recommend consulting a qualified tax advisor for your specific situation.

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