Jamaica

Increase in annual personal income tax-free threshold

The personal income tax (PIT) annual tax-free threshold available to Jamaican tax-resident individual taxpayers was increased from JMD 1,799,376 to JMD 1,902,360 with effect from 1 April 2026.  It is further programmed to be increased to JMD 2,003,496 with effect from 1 April 2027.  

Please see the Taxes on personal income section for details.

Reduction in motor vehicle concession offered to public officials

Under Jamaican tax rules person who is employed in the public sector in certain employment categories is entitled to tax concessions in respect of the importation of a motor vehicle by him/her (up to a prescribed customs value) and under specified terms and conditions. Historically the concession offers a reduced rate of customs duty of 20% as well as an exemption from both SCT and GCT on the importation of the motor vehicle. With effect from 1 May 2026, the GCT exemption component of the concession was withdrawn.