Expense rules in Jordan.
All ISTD rules: 16% Sales Tax, mission allowances and VAT recovery rules in Jordan.
Get started →Disclaimer: This country guide is provided for informational purposes only and does not constitute legal advice. Although we update it regularly, it may not reflect ongoing regulatory changes. Illizeo SA declines all responsibility for actions taken or not taken based on this content.
1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 16% | Limited | Entertainment limit |
| Travel meals | 16% | 100% reclaimable | Per diem cap |
| Accommodation | 16% | 100% reclaimable | E-fawateer |
| Fuel | 16% | 100% reclaimable | Business records |
| Train / flight | 16% | 100% reclaimable | Public transport |
| Taxi / Careem | 16% | 100% reclaimable | Receipt required |
| Client gifts | 16% | Not deductible | ISTD limit |
| Parking | 16% | 100% reclaimable | E-fawateer |
E-fawateer
Mandatory ISTD e-invoicing.
Per diem
MNC standard.
Retention
ISTD records: 5 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | JOD 0,10/km | By company | Standard practice |
MNC practice
Private sector standard.
Records
Date, destination, km.
Covers
Mainly fuel.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Amman | JOD 25 | JOD 90 | JOD 115 |
| Aqaba / Petra | JOD 20 | JOD 70 | JOD 90 |
| Senior executive | JOD 50 | JOD 180 | JOD 230 |
| Foreign — Dubai | JOD 50 | JOD 180 | JOD 230 |
| Foreign — London | JOD 100 | JOD 400 | JOD 500 |
MNC practice
Standard executive per diem.
Hotel separate
Lodging refunded on e-fawateer.
No statutory rate
No ISTD cap.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Jordan → EU | 13th Directive if eligible | Variable | Direct filing per EU country |
| France | No reciprocity | — | No agreement |
| United Kingdom | No reciprocity | — | No agreement |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| JO GST for foreign | None | — | No mechanism |
No B2B refund
No B2B recovery procedure.
Free zones
Aqaba free zone exempt.
Outbound
JO company recovers EU VAT via 13th Directive.
Industrialize your Jordan expenses with Illizeo.
16% GST, e-fawateer OCR, MNC per diem, multi-currency JOD↔USD↔EUR↔CHF: all the ISTD rules above are natively integrated into Illizeo.
Book a demo