Jordan capital gains tax: none on personal disposals
Jordan does not tax ordinary private capital gains, so the tax on your investment gain is zero. Shares, funds, crypto and property alike, the Income Tax Law lists capital gains generated inside the Kingdom among excluded income. What matters instead is whether the asset falls under the law’s depreciation provisions or amounts to habitual trading, and property transfers carry a registration fee on the assessed value, not the gain.
Verified as of 2026-09-18 against the Income and Sales Tax Department and the Department of Lands and Survey.
Current rules
Taxes on selling shares, crypto and property in Jordan
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares (personal investment) | Nothing. Ordinary capital gains are excluded income |
| Crypto | Nothing |
| Property (personal investment) | Nothing on the gain |
| Assets covered by the law's depreciation provisions | Not excluded: habitual trading and business assets are assessed under income tax |
| Property transfer | 3% land-registration fee on the assessed value per buyer (0.5% for specified related-party and partner sales), a transaction cost |
Sourced from the authority pages above, as of 2026-09-18.
Questions
Jordan capital gains tax questions
Does Jordan have a capital gains tax?
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 would a gain be taxed in Jordan?
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.
What does selling property cost?
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.
Is crypto taxed in Jordan?
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.
What exactly does the Income Tax Law say?
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
What about business assets and habitual trading?
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.
What fee applies to property transfers?
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
What is the Real Estate Sale Tax Law?
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
Is there a securities-transfer tax?
No general securities transaction tax replacing personal capital-gains tax was identified in the cited official sources.