Top Takeaways:

• Jordan cut the special tax on heated tobacco devices by 50%, reducing the levy to 10 dinars per device.
• Taxes on e-cigarettes and vaping products, including pre-filled vapes, non-filled devices, and e-liquid refills, were sharply reduced.
• The tax changes, published in the Official Gazette, are expected to lower retail prices, though the government did not formally explain the policy’s rationale.

Jordan has amended its 2025 Special Tax Law, introducing a series of tax reductions for heated tobacco and electronic cigarette products, according to amendments published in the Official Gazette.

Under the revised legislation, Article 3 of the law was amended to reduce the special tax on heated tobacco devices by half, lowering the levy from 20,000 fils (20 Jordanian dinars, approximately US$28.20) to 10,000 fils (10 dinars, approximately US$14.10) per device.

The amendments also significantly reduce taxes across the e-cigarette category. The special tax on pre-filled vapes was reduced from 5,000 fils (5 dinars, approximately US$7.05) to 1,500 fils (1.5 dinars, approximately US$2.10) per milliliter. Taxes on non-filled vape devices were reduced from 15,000 fils (15 dinars, approximately US$21.20) to 10,000 fils (10 dinars, approximately US$14.10) per device.

In addition, the tax on e-liquid refills was reduced by 50%, from 1,000 fils (1 dinar, approximately US$1.41) to 500 fils (0.5 dinar, approximately US$0.71) per milliliter.

The amendments were enacted without an accompanying policy statement explaining the rationale for the reductions. However, the changes are expected to have an immediate effect on retail pricing across the heated tobacco and vaping sectors.

Jordan has previously relied on excise taxes as a major revenue source for tobacco products, including cigarettes and alternatives. The reduction in special taxes on non-combustible products may signal a recalibration of fiscal policy toward tobacco alternatives, though authorities have not publicly linked the changes to harm-reduction goals or market regulation objectives.

The amended tax provisions took effect upon publication in the Official Gazette, making the lower rates immediately applicable to imported and domestically sold goods.