Jordan capital gains tax: none on personal disposals

Not a separate personal one. The Income Tax Law (No. 34 of 2014, as amended by Law No. 38 of 2018) defines capital gains as gains from selling or replacing capital assets and lists capital gains generated inside the Kingdom among excluded income. Whether you sell shares after a week or a building after twenty years, an ordinary private disposal is not taxed as a gain.

When it is not an ordinary private disposal. Gains from assets covered by the law's depreciation provisions are excluded from the exclusion, and habitual trading, depreciable business assets and other business income are assessed under income tax.

The Department of Lands and Survey registration fee from its 2023 schedule: 3% of the assessed value for an ordinary sale, charged per buyer, with special 0.5% rates for specified related-party and partner sales. It is charged on the transaction whether you make a gain or a loss, so it is a transaction cost, not a gains tax. A separate Real Estate Sale Tax Law also remains in force.

Not as a personal capital gain. A private disposal outside a business falls under the same exclusion the Income Tax Law states for ordinary capital gains generated inside the Kingdom. The cited official sources list no general securities transaction tax either.

Jordan levies no separate personal capital-gains tax: the Income Tax Law (No. 34 of 2014, as amended by Law No. 38 of 2018) defines capital gains as gains from selling or replacing capital assets and lists capital gains generated inside the Kingdom among excluded income, so ordinary private disposals of shares, funds, crypto or property are not taxed as gains. Source: https://istd.gov.jo/ebv4.0/root_storage/en/eb_list_page/income_tax_law_no_34_of_2014_amended_by_law_no_38_of_2018.pdf

The exclusion does not extend to gains from assets covered by the law's depreciation provisions: habitual trading, depreciable business assets and other business income require a separate income-tax analysis — this is not an exemption for a property or securities trading business.

Real-estate sales carry the Department of Lands and Survey registration fee from its 2023 schedule: 3% of the assessed value for an ordinary sale, charged per buyer, with special 0.5% rates for specified related-party and partner sales — a valuation-based, transaction-specific charge, not a gains tax. Source: https://www.dls.gov.jo/ebv4.0/root_storage/ar/eb_list_page/%D8%A7%D9%84%D8%AC%D8%AF%D9%88%D9%84_%D8%A7%D9%84%D9%85%D9%84%D8%AD%D9%82_%D8%A8%D9%82%D8%A7%D9%86%D9%88%D9%86_%D8%B1%D8%B3%D9%88%D9%85_%D8%AA%D8%B3%D8%AC%D9%8A%D9%84_%D8%A7%D9%84%D8%A7%D8%B1%D8%A7%D8%B6%D9%8A_%D9%88%D8%AA%D8%B9%D8%AF%D9%8A%D9%84%D8%A7%D8%AA%D9%87_%D9%84%D8%B3%D9%86%D8%A9_2023.pdf

A separate Real Estate Sale Tax Law (No. 21 of 1974, amended by Law No. 25 of 2023, effective 30 January 2024) remains part of the framework; the current Department of Lands and Survey source confirms the law and its amendment but does not reproduce the rate, so no combined effective rate is stated here. Source: https://www.dls.gov.jo/ebv4.0/root_storage/ar/eb_list_page/%D9%82%D8%A7%D9%86%D9%88%D9%86_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A8%D9%8A%D8%B9_%D8%A7%D9%84%D8%B9%D9%82%D8%A7%D8%B1__%D8%B1%D9%82%D9%85_21_%D9%84%D8%B3%D9%86%D8%A9__1974__%D9%88%D8%AA%D8%B9%D8%AF%D9%8A%D9%84%D8%A7%D8%AA%D9%87.pdf

No general securities transaction tax replacing personal capital-gains tax was identified in the cited official sources.