Jamaica Personal Income Tax
Detailed personal income tax rates and rules for Jamaica in 2026.
Income TaxJMD
Jamaica imposes personal income tax at 25% on income above the annual tax-free threshold of JMD 1,500,096, with a higher rate of 30% on income exceeding JMD 6 million. Residents are taxed on worldwide income; non-residents on Jamaican-source income only at 25%. Employment income is subject to PAYE withholding.
| Income Range (JMD) | Tax Rate |
|---|---|
| J$0 – J$1.5M | 0% |
| J$1.5M – J$6.0M | 25% |
| J$6.0M+ | 30% |
Filing Deadline
March 15
Residency Rule
Jamaica considers individuals as tax residents if they are domiciled in Jamaica or present for 6 months or more during the year. Residents are taxed on worldwide income.
How Jamaica Income Tax compares
Jamaica’s top personal income tax rate of 30% is the 92nd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and North America’s regional average of 24.4%.
Jamaica
30%
North America average
24.4%
Global average
27.7%
