Source-cited draft: tax overview for Jamaica (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Principal tax authority
Tax Administration Jamaica (TAJ)Revenue Administration ActView source ↗
Currency
Jamaican dollar (JMD / J$)Bank of Jamaica Act
Year of assessment / tax year
Calendar year (1 January to 31 December)Income Tax ActView source ↗
Basis of taxation
Residents taxed on worldwide income; non-residents taxed on Jamaica-source incomeIncome Tax ActView source ↗
Headline personal income tax rates
25% up to JMD 6,000,000 chargeable income; 30% above JMD 6,000,000 (after the tax-free threshold)Income Tax ActView source ↗
Personal income tax-free threshold (2025)
JMD 1,799,376 per annum (JMD 149,948 monthly)Income Tax ActView source ↗
Headline corporate income tax rates
25% unregulated companies; 33 1/3% regulated companies; 30% building societiesIncome Tax ActView source ↗
Value-added tax (GCT)
Yes — General Consumption Tax (GCT), standard rate 15%General Consumption Tax ActView source ↗
Annual income tax return deadline (individuals and companies)
15 March of the year following the tax yearIncome Tax ActView source ↗
Estimated/quarterly tax payment dates
15 March, 15 June, 15 September and 15 DecemberIncome Tax ActView source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Jamaica taxes income on a residence basis and runs a value-added tax called General Consumption Tax (GCT). Tax Administration Jamaica (TAJ) administers most direct and indirect taxes. Figures below are for the 2025 year of assessment and are an unverified draft pending review by a licensed Jamaican accountant.
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Other Jamaica computations in the OpenAccountants Tax Library.