Jamaica income tax rates
Personal income tax (PAYE) on the chargeable income of resident individuals under the Income Tax Act, administered by Tax Administration Jamaica. Income below the annual tax-free threshold is not taxed; two marginal rates apply above it, with the higher rate biting above JMD 6,000,000 of statutory income.
| Current value | 3 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-04-01 |
| Official source | Jamaica Information Service — 'Increase in Income Tax Threshold Now in Effect' (Tax Administration Jamaica advisory, April 2026): annual personal income tax threshold raised from JMD 1,799,376 to JMD 1,902,360 effective 1 April 2026 (weekly JMD 36,583.85; fortnightly JMD 73,234.90; monthly JMD 158,530). Rate structure of 25% on chargeable income and 30% above JMD 6,000,000 of statutory income introduced by the 2016 income tax reform (TAJ Technical Guidance Note 2016.01.IT, revised) |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THRESHOLD IS MID-YEAR, SO THE CALENDAR-YEAR EFFECTIVE THRESHOLD DIFFERS FROM THE STATUTORY ONE. The statutory annual threshold is JMD 1,902,360 from 1 April 2026 (up from JMD 1,799,376 from 1 April 2025 and JMD 1,700,088 from 1 April 2024). Because the change lands on 1 April, TAJ publishes an EFFECTIVE full-year 2026 threshold of JMD 1,876,614 for computing a whole calendar tax year — use 1,902,360 for periods from 1 April 2026 onward and 1,876,614 only for a full-2026 annual reconciliation. Annual saving from the 2026 step is about JMD 25,518. This is the second phase of a staged programme announced in the 2025 Budget targeting a JMD 2,000,000 threshold by 2028, so expect a further increase effective 1 April 2027. RATES: 25% on chargeable income (statutory income less the threshold) up to JMD 6,000,000 of statutory income; 30% on the portion above JMD 6,000,000 — the 30% band was introduced by the 2016 reform and the JMD 6,000,000 boundary has not been indexed since. ADDITIONAL EXEMPTIONS NOT MODELLED IN THE BANDS: pensioners and 'golden agers' (65+) each get a further JMD 250,040 exemption, so a pensioner aged 65+ has up to JMD 2,376,654 tax-free in 2026; permanently incapacitated pensioners may apply the exemptions against all sources of income regardless of age. Also excluded from the bands: statutory payroll deductions (NIS, NHT, Education Tax) which are separate charges, not income tax. ACCESS PROBLEM: TAJ's 'Income Tax Threshold and Rates Hub' and 'Income Tax' pages list the authoritative publication 'Income Tax Rates, Thresholds and Exemption (2013-2028)' but do not render the figures in HTML, and the Income Tax Act itself is an image-only scan at laws.moj.gov.jm; the Jamaica Information Service write-up of the TAJ advisory is the readable primary channel.
Earlier values
| From | Value | Source |
|---|---|---|
| 2025-04-01 | structured | Tax Administration Jamaica / Jamaica Information Service — a |
Get it programmatically
curl https://latamref.dev/v1/jm/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/jm/income-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/jm/income-taxOther Jamaica series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate