Retail
Withholding Tax on Rent — Individual Landlord (Jordan)
Deducting 5% WHT from rent paid to an individual (non-company) landlord.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Rent Expense (Store) | Expense (+) | 2,500.00 | - |
| Withholding Tax Payable (ISTD) | Liability (+) | - | 125.00 |
| Cash / Bank | Asset (-) | - | 2,375.00 |
💡 Accountant's Note
Jordanian law requires a company to deduct 5% from rent paid to an individual landlord and remit it to the ISTD. The landlord receives 95% and the company remits the 5% on their behalf.
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