Jamaica
Individual - Taxes on personal income
Last reviewed - 12 August 2025In 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 |
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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 |
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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 |
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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 |
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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.