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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Jordan: Pensions

Occupational pensions (other than those paid in respect of Government service) and annuities are to be taxed only in the country of source, provided the employment which gave rise to the pension was in the source country (Article 18).

Except in very limited circumstances (Article 19(2)(b)), government service pensions are taxable only by the paying Government (Article 19).