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Tax Gap of Heated Tobacco Products in Jordan
The Kingdom of Jordan has introduced legislation to tax heated tobacco products, creating a new category of excise for heated tobacco (“Tobacco products intended for heating”), and applying a specific excise tax of JOD 3 per 200 units (e.g., 100 packs of 20 sticks of heated tobacco). No tax is levied on HTP devices. The tax entered into force on May 2nd, 2019 (amendments to the Special Tax Law 22).
Since 2014, the Kingdom of Jordan’s excise tax system for cigarettes is a specific tax system with two components: (1) a main unified specific excise per pack of 20 cigarettes, which was JOD 0.57 in 2018 (Regulation No 3 of 201820), and (2) a tiered specific excise tax, which as of 2018 was JOD 0.545 per pack of 20 cigarettes with a price per pack below JOD 1.5, and JOD 1.315 for packs with a price above JOD 3.25 (Regulation No. 3 of 201820).
There is no indication that the tax system and rates have changed since 2018.
Sources:
- The World Bank Group, 2019: “Jordan: Overview of Tobacco Use, Tobacco Control Legislation, and Taxation.”
- Special Tax Regulations under the general Sales Tax Law and its latest amendments
- Amman Chamber of Industry: Income and Sales Tax Department--Regulations No 194 of 2019 on Amending the special tax system and amending instructions
Last updated Sept. 1, 2023