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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 (i.e., sticks of tobacco). No tax is levied on HTP devices. The tax came into effect on May 2, 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, 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

 Last Updated Feb. 22, 2021