Jamaica public holidays 2026, consumption tax rate and tax data
Jamaica: consumption tax rate 15% since 1 Apr 2020; 10 public holidays in 2026 (next: Christmas Day, 25 Dec 2026); corporate tax rate 25%; minimum wage 17000 JMD per 40-hour week; policy interest rate 6%; inflation rate (CPI) 8.6%.
11 series, each cited to the official source it was verified against; most recently verified 27 Oct 2026. Currency JMD.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "JM", "series": "vat", "value": 15, "unit": "percent", "effective_from": "2020-04-01", "last_confirmed": "2026-10-15", "source": { "name": "Jamaica Information Service (Government of Jamaica)", "url": "https://jis.gov.jm/govt-announces-18-billion-in-tax-cuts/" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"jm","amount":1000}.
Jamaica public holidays 2026
10 days in 2026; next: Christmas Day on 25 Dec 2026. Official source: Ministry of Labour and Social Security notices under Section 2 of the Holidays (Public… · last verified 30 Jul 2026
Fixed by law 7 Confirmed 1 Substitute 2
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day Falls on a Thursday in this year. |
Fixed by law | Ministry of Labour and Social Security… |
| 18 Feb 2026 Wed | Ash Wednesday Falls on a Wednesday in this year. |
Fixed by law | Ministry of Labour and Social Security… |
| 3 Apr 2026 Fri | Good Friday Falls on a Friday in this year. |
Fixed by law | Ministry of Labour and Social Security… |
| 6 Apr 2026 Mon | Easter Monday Falls on a Monday in this year. |
Fixed by law | Ministry of Labour and Social Security… |
| 25 May 2026 Mon | Labour Day observed Monday 25 May; actual date Saturday 23 May 2026 is NOT a public holiday |
Substitute | Ministry of Labour and Social Security… |
| 1 Aug 2026 Sat | Emancipation Day observed on its actual date, Saturday 1 August 2026 |
Substitute | Ministry of Labour and Social Security… |
| 6 Aug 2026 Thu | Independence Day Falls on a Thursday in this year. |
Fixed by law | Ministry of Labour and Social Security… |
| 19 Oct 2026 Mon | National Heroes' Day (third Monday in October) | Confirmed | Ministry of Labour and Social Security… |
| 25 Dec 2026 Fri | Christmas Day Falls on a Friday in this year. |
Fixed by law | Ministry of Labour and Social Security… |
| 26 Dec 2026 Sat | Boxing Day Falls on a Saturday in this year. |
Fixed by law | Ministry of Labour and Social Security… |
2027 dates already held (10)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | New Year's Day | Fixed by law | Ministry of Labour and Social Security… |
| 10 Feb 2027 Wed | Ash Wednesday | Fixed by law | Ministry of Labour and Social Security… |
| 26 Mar 2027 Fri | Good Friday | Fixed by law | Ministry of Labour and Social Security… |
| 29 Mar 2027 Mon | Easter Monday | Fixed by law | Ministry of Labour and Social Security… |
| 24 May 2027 Mon | Labour Day observed — 23 May falls on a Sunday; the Schedule moves it from Saturday or Sunday to the following Monday; observed Monday |
Substitute | Ministry of Labour and Social Security… |
| 2 Aug 2027 Mon | Emancipation Day observed — 1 August falls on a Sunday |
Substitute | Ministry of Labour and Social Security… |
| 6 Aug 2027 Fri | Independence Day | Fixed by law | Ministry of Labour and Social Security… |
| 18 Oct 2027 Mon | National Heroes' Day (third Monday in October) | Confirmed | Ministry of Labour and Social Security… |
| 25 Dec 2027 Sat | Christmas Day falls Saturday; the Act provides no Saturday substitute |
Fixed by law | Ministry of Labour and Social Security… |
| 26 Dec 2027 Sun | Boxing Day statutory date; the Act's substitute limb triggers only when Christmas falls on a Sunday — see notes |
Substitute | Ministry of Labour and Social Security… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Jamaica value
Rate schedules and breakdowns
Withholding tax rates
15–33.33% across 4 withholding taxes — no single rate · in force from 2025-04-01 · Official source: PwC Worldwide Tax Summaries - Jamaica, Corporate: Withholding taxes (reflecting… · last verified 10 Aug 2026 secondary
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends to non-residents | 15 | dividends paid to non-resident shareholders, whether individuals or companies | 2025-04-01 | Jamaica Information Service (Government… |
| 2025/26 Budget measure; harmonises with the 15% residents pay on ordinary dividends from Jamaican companies. | |||||
| interest | Interest to non-residents | 33.33 | interest paid to non-resident companies at 33 1/3%; interest paid to non-resident individuals is withheld at 25% | — | PwC Worldwide Tax Summaries - Jamaica… |
| The rate is the recipient's general income-tax rate, not a bespoke WHT: 33 1/3% (company) / 25% (individual). The 33.33 served here is the company rate rounded from 33 1/3. | |||||
| royalties | Royalties to non-residents | 33.33 | royalties paid to non-resident companies at 33 1/3%; to non-resident individuals at 25% | — | PwC Worldwide Tax Summaries - Jamaica… |
| 33.33 is the company rate rounded from the statutory 33 1/3%. | |||||
| management-fees | Management and service fees to non-residents | 33.33 | management fees, service fees, annuities, rentals and insurance premiums paid to non-resident companies at 33 1/3%; to non-resident individuals at 25% | — | PwC Worldwide Tax Summaries - Jamaica… |
Personal income tax rates and threshold
0–30% across 3 bands · in force from 2026-04-01 · Official source: Jamaica Information Service · last verified 23 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 1902360 | 0 |
| 1902360 | 6000000 | 25 |
| 6000000 | — | 30 |
Statutory social-insurance contributions
3–6% across 4 contribution branches · in force from 2022-04-01 · Official source: Tax Administration Jamaica, "Payroll Taxes and Statutory Contributions… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| nis | National Insurance Scheme (NIS) contribution | 6 | 3 | 3 | percent | Gross emoluments not exceeding JMD 5,000,000 per annum — that is, the whole of gross pay up to the insurable wage ceiling, with NO deduction for pension contributions. "Gross emoluments" is defined by Tax Administration Jamaica as "the total income earned in relation to employment, whether in cash or kind ... salaries, wages, fees, allowances, and any other benefits received". The monthly ceiling is JMD 5,000,000 / 12 = JMD 416,666.66, which TAJ applies directly in its own worked examples ("NIS (3% * $416,666.66) = 12,500.00"). | JMD |
| The only one of Jamaica's four payroll charges with a CEILING, and the only one the employee can deduct for income tax. Maximum contribution JMD 12,500 per month / JMD 150,000 per year on each side. Matched 3%/3%. NIS is an allowable deduction in arriving at statutory income, so… | |||||||
| nht | National Housing Trust (NHT) contribution | 5 | 2 | 3 | percent | Gross emoluments — the whole of taxable emoluments from employment in Jamaica, with NO ceiling and no deduction for NIS or pension contributions. | JMD |
| STRUCTURALLY UNLIKE THE OTHER THREE: the EMPLOYEE's 2% is REFUNDABLE. Contributions made by an employee are refunded, with interest, in the eighth year after the year in which each contribution was made — a rolling seven-year deferral, not a benefit entitlement. The employer's… | |||||||
| education_tax | Education Tax | 5.75 | 2.25 | 3.5 | percent | STATUTORY INCOME — gross emoluments LESS the employee's NIS contribution for the period LESS contributions to an approved superannuation/pension scheme (and any other deduction allowable under the Income Tax Act). This is a different and smaller base than the one used for NHT and HEART. TAJ's own worked example: gross JMD 125,000, less 4% pension JMD 5,000, less NIS JMD 3,750, gives statutory income JMD 116,250, and Education Tax of 2.25% x 116,250 = JMD 2,615.63. NO CEILING. | JMD |
| IT IS A TAX, NOT A CONTRIBUTION — it buys the payer nothing. No benefit, no account, no refund to either employer or employee. It is included as a branch because it is a compulsory payroll charge on both sides and a payroll engine that models only NIS will understate the… | |||||||
| heart | HEART/NSTA Trust levy (Human Employment and Resource Training / National Service Training Agency) | 3 | 0 | 3 | percent | Gross emoluments, with NO ceiling — but only where the EMPLOYER's total payroll costs exceed JMD 173,328 per annum (equivalently, monthly emoluments exceeding JMD 14,444). The test is on the employer's whole wage bill, not on the individual employee's pay. | JMD |
| EMPLOYER-ONLY; never a payroll deduction, and TAJ prints the employee column as "Not applicable" rather than 0%. THE JMD 173,328 FIGURE IS AN EMPLOYER-LEVEL ENTRY THRESHOLD, NOT A CEILING AND NOT A PER-EMPLOYEE FLOOR: once the employer's annual payroll exceeds it, the levy is… | |||||||
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