Jordan

Inheritance tax in Jordan

Inheritance tax0%No estate tax
Estate tax0%No estate levy
Gift tax0%No gift tax
Probate tax0%No inheritance return

How inheritance tax works in Jordan

Jordan has no specific inheritance, estate or gift tax under the Income Tax Law. The distribution of estates or wills to heirs or beneficiaries is treated as exempt income, so there is no separate death tax bill just because assets pass on death.

The planning issue is legal, not tax-only. Families still need to manage wills, beneficiary evidence, bank release procedures, title transfers and the inheritance rules that apply under Jordanian law and the familyโ€™s personal status framework.

Tax rates at a glance

Inheritance tax
0%Zero
Estate tax
0%
Gift tax
0%
Probate tax
0%

Who benefits most

These profiles tend to benefit most when the rules match their real residence, payroll and business setup.

FamiliesExpatsInvestorsBusiness ownersFamily offices

Watch out for

  • No inheritance tax does not mean no paperwork. Bank accounts, property and company shares can still require court or transfer documentation.
  • Property and transfer taxes can still arise on transfers of real estate, even if the transfer happens as part of an estate.
  • Expats should not rely on tax rules alone; the governing succession law matters just as much.

Frequently asked questions

Does Jordan have inheritance tax?

No. Jordan does not impose a specific inheritance tax, estate tax or gift tax under the Income Tax Law.

Are estates taxed in Jordan?

Not as a separate inheritance tax regime. Estate and will distributions are generally exempt, but legal transfer costs can still apply.

Do expats in Jordan need a will?

Yes. The absence of inheritance tax does not remove the need for succession planning, especially for bank accounts, property and company interests.