Skip to main content
0798882727 العربية Sign in to see your saved properties Notifications Sign in Add PropertyFree
Mobile navigation Close menu
Saved properties Notifications 0798882727 العربية

Musaqafat: the annual property 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).

The short answer

Musaqafat (ضريبة الأبنية والمسقفات) is the yearly tax on buildings and land inside municipal areas, collected by the municipality; in Amman, Greater Amman Municipality12. Owners can check and pay it through GAM’s e-service2. Before a sale is registered, the Department of Lands and Survey asks for a clearance showing it is paid3. Rates and discounts vary, so check your bill with the municipality.

The rule in general

  • A yearly tax on buildings and land within municipal boundaries, under the Buildings and Lands Tax Law1.
  • Assessed and collected by the municipality; in Amman by GAM2.
  • The owner is liable; a lease can agree that the tenant pays it in practice.

How to check and pay in Amman

  • Use GAM’s e-service “Inquiry and payment of buildings and musaqafat tax”2.
  • Keep the receipt; you will need the clearance when you sell.

Clearance before a sale

DLS asks for clearances, including the municipality’s, before it registers a sale3. Buyers should ask the seller to clear any arrears before the transfer.

Discounts: needs checking

Discounts have been announced in the past, for example for first-time buyers in November 2024. We could not confirm the current terms on 31 Oct 2026, so we leave the figure out. Ask the municipality.

How people usually think about it

  • Many new owners first hear about musaqafat when they try to sell and need a clearance. Check arrears before you buy.
  • Some tenants think the tax is theirs. By law it is the owner’s, unless the lease shifts it in practice.

Common misunderstandings

  • “Musaqafat is part of the registration fee.” It is a separate yearly municipal tax1; DLS only asks for the clearance at sale3.
  • “Apartments under a certain size never pay.” Exemptions and discounts depend on the law and municipal decisions; check your own bill.

Frequently asked questions

How do I pay musaqafat in Amman?

Through GAM’s e-service for inquiry and payment of buildings and musaqafat tax2, or at a GAM office.

How much is musaqafat?

It depends on the municipality’s assessment of the property. Check your bill through the e-service; we do not print a rate.

Do I need a musaqafat clearance to sell?

Yes, DLS asks for clearances before registering a sale3.

Who pays musaqafat, owner or tenant?

The owner by law1; a lease may agree otherwise in practice.

Sources

  1. Buildings and Lands Tax Law within municipal areas (Legislation and Opinion Bureau) (checked 31 October 2026)
  2. Greater Amman Municipality e-service: “Inquiry and payment of buildings and musaqafat tax” (checked 31 October 2026)
  3. Department of Lands and Survey: frequently asked questions (clearances needed for a sale) (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).