Tax & Legal·10 min read
The primary tax on land transactions in Jordan is the transfer tax, currently set at 9% of the official assessed value (al-qima al-muqaddara) — not necessarily the actual sale price. This tax is typically split equally between buyer and seller (4.5% each), though the split can be negotiated. The assessed value is set by the Ministry of Finance and is generally lower than market value, providing some tax efficiency for buyers.
Jordan levies an annual tax on undeveloped urban land (known as the arḍiyya or land tax). This tax is assessed on vacant land within municipal boundaries and is calculated as a percentage of the official assessed value. The rate varies by municipality and classification but typically ranges from 0.5% to 1.5% annually. Land that is developed (i.e., has a building on it) is subject to building tax rather than land tax.
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