Abstract We propose a novel rule-based ontology language for JSON records and investigate its computational properties. After providing a natural translation into first-order logic, we identify relationships to existing ontology languages, which yield decidability of query answering but only rough complexity bounds. By establishing an interesting and nontrivial connection to word rewriting, we are able to pinpoint the exact combined complexity of query answering in our framework and obtain tractability results for data complexity. The upper bounds are proven using a query reformulation technique, which can be implemented on top of key-value stores, thereby exploiting their querying facilities