19/01/2022

Income and Sales Tax Department clarified that the establishments, companies and business owners deducting income tax from the salaries and wages received by the employee monthly and remit it to the department does not exempt employees whose income exceeds the exemption limit from submitting the income tax return, as the single taxpayer whose annual income exceeds 9 Thousands of dinars and the married or breadwinner of 18,000 dinars by submitting the return.

The department indicated that the taxpayer who is not the breadwinner was granted by law, in addition to the personal exemption of 9 thousand dinars, an exemption of one thousand dinars against expenses related to treatment, education, rent, housing loan interest and Murabaha.

While the total exemptions to which the breadwinner is entitled to the income generated during 2021 amount to (23) thousand dinars, including a personal exemption at (9) thousand dinars and (9) thousand dinars as a dependency and family exemption against expenses for treatment, education, rent, housing loan interests and Murabaha It amounts to five thousand dinars, including one thousand dinars for the taxpayer, one thousand dinars for the spouse of the taxpayer, and one thousand dinars for each son/daughter, with a maximum of three children.

The department indicated that the Income Tax Law has arranged a special exemption for each person with a persistent disability in the family at 2,000 dinars for each person, regardless of the number of those who meet the conditions. added to personal exemptions, dependency, treatment expenses and educational expenses, rent, housing loan interest, and Murabaha  stipulated by law.

The department indicated that the submission of returns is done electronically on the department's website www.istd.gov.jo through the electronic services icon, in addition to the necessity of paying the amounts declared in these returns by electronic payment methods.