The income of resident individuals is taxed at progressive rates. Married couples are assessed separately unless they request a joint assessment, wherein the husband is assessed to tax.

Residents can deduct the following family and personal allowances from their taxable income:

• For a single person: JOD1,000 (US$1,401)
• For a married person: JOD2,000 (US$2,803)
• Child allowance: JOD500 (US$701) for every child the taxpayer supports
• Parent allowance: JOD500 (US$701) for every parent the taxpayer supports
• Dependent allowance: JOD200 (US$280) for every dependent the taxpayer is legally responsible of, but not exceeding JOD1,000 (US$1.401)
• For a taxpayer who is a student at a university or a society college above the standard of the General Secondary Certificate of Education: JOD1,500 (US$2,102)
• Education allowance: JOD1,500 (US$2,102) for every dependent supported by the taxpayer who is a student at a university or society college
• Rent allowance for living accommodation: a maximum of JOD2,000 (US$2,803)
• Interest allowance incurred on a loan used to purchase or construct a house in Jordan which is occupied by the taxpayer, or his wife, or his ancestors, or his descendants: a maximum of JOD2,000 (US$2,803)

Family allowances for the wife, children, parent, or dependent are available to taxpayers only if the wife, children, parent or dependent resides in Jordan.