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Property sale tax in Jordan

General information only, not legal, tax or government advice, and no lawyer-client relationship. Laws, fees and procedures change: before you rely on anything here, check the current rule, fee or price with a licensed Jordanian lawyer and the relevant government office (such as the Department of Lands and Survey or the municipality).

Who is liable for property sale tax in Jordan, and why this page prints no rate.

At a glance

  • The tax is on the sale of property, and the seller is liable by law.
  • DLS collects it with the registration of the sale.
  • The law exempts some transfers, including certain transfers between close relatives.
  • We could not confirm the rate in force on 31 Oct 2026 from an official source, so we leave the number out.

The short answer

Jordan’s Real Estate Sales Tax Law charges a tax when a property is sold, and by law the seller is liable for it1. It is collected by the Department of Lands and Survey when the sale is registered, on the value DLS applies2. The law provides exemptions, including some transfers between close relatives1. The rate has been changed by amendments and decisions, so we do not print a figure: confirm the current rate with DLS.

The rule in general

  • The tax is on the sale of property, and the seller is liable by law1.
  • DLS collects it with the registration of the sale2.
  • Buyer and seller can agree in the contract who bears the cost in practice, but DLS will look to the seller under the law.

The rate: needs checking

Figures for the rate circulate online, and the rate has been reduced or changed by past decisions. We could not confirm the rate in force on 31 Oct 2026 from an official source, so we leave the number out. Ask DLS for the current rate before you agree the price.

Exemptions

The law exempts some transfers, including certain transfers between close relatives1. Ask DLS whether your case qualifies.

How people usually think about it

  • Many sellers price their apartment without counting the sale tax and then lose part of their margin.
  • Buyers sometimes assume all costs are theirs; by law the sale tax falls on the seller1.

Common misunderstandings

  • “The buyer pays all government costs.” By law the seller is liable for the sale tax1; the buyer usually pays the registration fee.
  • “The rate I read online is current.” Rates have changed; confirm the rate in force with DLS on your date.

Frequently asked questions

Who pays the property sale tax in Jordan?

By law, the seller1. The contract can agree who bears it in practice.

What is the property sale tax rate in Jordan?

We could not confirm the current rate from an official source on 31 Oct 2026. Ask DLS for the rate in force.

Is a sale between family members taxed?

The law exempts some transfers between close relatives1. Check with DLS whether yours qualifies.

Is sale tax refunded if the sale does not complete?

Ask DLS about refunds for transactions that were not registered.

Sources

  1. Real Estate Sales Tax Law No. 21 of 1974 as amended (Department of Lands and Survey laws list) (checked 31 October 2026)
  2. Department of Lands and Survey: frequently asked questions (checked 31 October 2026)

This page was last reviewed on 31 October 2026.

General information only, not legal, tax or government advice, and no lawyer-client relationship. Laws, fees and procedures change: before you rely on anything here, check the current rule, fee or price with a licensed Jordanian lawyer and the relevant government office (such as the Department of Lands and Survey or the municipality).