The Cabinet approved the Property Tax Law for 2025 during its session on Tuesday, chaired by Prime Minister Dr. Jaafar Hassan.
The proposed law aims to keep up with urban and organizational developments within the boundaries of municipalities, the Greater Amman Municipality, the Aqaba Special Economic Zone Authority, and the Petra Development and Tourism Region Authority. It also seeks to automate property valuation, tax collection, and objections to estimated property tax values, thus streamlining procedures and enhancing efficiency for citizens.
اضافة اعلان
The primary goal of the law is to ensure fairness in property tax assessments by determining the value of land and buildings based on their type, location, zoning (residential, industrial, commercial, or agricultural), and commercial value. The law also allows for deductions from the tax based on factors such as depreciation, non-utilization, and land use by the owner or their related parties. Actual income and returns will also be considered in calculating the tax.
For land, the tax will be based on the percentage of land use, not on the total land value.
Additionally, the law will expand incentives for taxpayers by increasing tax exemptions for those who pay within the first three months of the year. This initiative aligns with municipal development goals and includes factors such as providing parking spaces, maintaining green buildings, preserving heritage structures, and encouraging the use of vacant land for commercial and industrial purposes in industrial cities and renewable energy projects.
