Jamaica

Individual - Taxes on personal income

Last reviewed - 12 August 2025

In general, Jamaican resident and domiciled individuals are taxed on their worldwide income, while non-resident individuals are taxed on Jamaican-sourced income. A non-Jamaican domiciled individual is generally not taxable on foreign-sourced income unless one remits this to Jamaica. Notwithstanding this, a non-domiciled individual working in Jamaica is taxed on the compensation attributable to services rendered in and in relation to Jamaica (subject to certain exceptions) as well as Jamaican-sourced income.

Personal income tax rates

Tax resident individuals are generally liable to income tax at the rate of 25% on their chargeable income (not exceeding JMD 6 million per annum / JMD 500,000 per month) less an annual tax-free threshold.   Chargeable income derived in excess of JMD 6 million per annum / JMD 500,000 per month) is subject to income tax at a rate of 30%.

The following table highlights the annual tax-free threshold for each year of assessment between 2024 - 2028 (based on on several increases in the threshold promulgated) which apply to Jamaican tax-resident individual taxpayers:

Tax-Free
Threshold
Effective
Date
Year of
Assessment
2024
Year of
Assessment
2025
Year of
Assessment
2026
Year of
Assessment
2027
Year of
Assessment
2028
Yearly:     JMD  1,500,096
Monthly:  JMD     125,008
Jan-Mar:
JMD    375,024
Apr-Dec:
JMD 1,275,066
Calendar: 
JMD 1,650.090
Yearly:     JMD  1,700,088
Monthly:  JMD     141,674
1 April 2024 Jan-Mar:
JMD    425,022
Apr-Dec:
JMD 1,349,532
Calendar: 
JMD 1,774,554
Yearly:     JMD  1,799,376
Monthly:  JMD     149,948
1 April
2025
Jan-Mar:
JMD    449,844
Apr-Dec:
JMD 1,426,770
Calendar: 
JMD 1,876,614
Yearly:     JMD  1,902,360
Monthly:  JMD     158,530
1 April 2026 Jan-Mar:
JMD    475,590
Apr-Dec:
JMD 1,502,622
Calendar: 
JMD 1,978,212
Yearly:     JMD  2,003,496
Monthly:  JMD     166,958
1 April 2027 Calendar: 
JMD 2,003,496

Non-resident individuals are not eligible to avail of the annual tax-free threshold and are liable to income tax at the rate of 25% from the first dollar of chargeable income.  

Local income taxes

Tax is imposed on individuals at the national level. Income tax is not separately imposed at the local level.