--- title: "Jamaica tax for new residents 2026: rates and regimes" url: https://settleanywhere.com/countries/jamaica/tax/ lang: en updated: 2026-10-10 --- # Jamaica tax Tax residence: More than 183 days in stay in Jamaica. No special regime for new residents in our records. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## Tax residence - More than 183 days in stay in Jamaica · Expatriates not normally domiciled or ordinarily resident in Jamaica who stay more than 183 days are resident for income tax and PAYE purposes (TAJ Employers' Guide) - Non-residents spend less than six months of the year in Jamaica; between three and six months, income for work done in Jamaica is taxable whether or not received in Jamaica (Employers' Guide). ## Standard rules and foreign-source income Standard rules ### Personal income tax and payroll contributions **Details** - On: Statutory income of residents above the threshold - Limit: JMD 1.9M/yr ≈ $12k Residents are taxed at 0% up to the annual income tax threshold (JMD 1,876,614 (≈ $11,800) effective for 2026), 25% above it and 30% on statutory income above JMD 6,000,000 (≈ $37,700); PAYE is deducted with employee NIS of 3% (to a JMD 5,000,000 (≈ $31,500) ceiling), NHT 2% and Education Tax 2.25%. (sources 1, 2, 3) #### Taxed on Statutory income of residents above the threshold #### Who it applies to - Resident individuals receive the threshold; non-residents do not receive the nil-rate threshold but may claim pension and golden-age exemptions where qualified. #### Limits - JMD 1,876,614 a year (≈ $11,800) · Effective annual income tax threshold for the 2026 year of assessment (JMD 1,799,376 (≈ $11,300) to 31 March 2026 and JMD 1,902,360 (≈ $12,000) from 1 April 2026): 0% up to this amount, 25% above it (JMD 1,774,554 (≈ $11,200) for 2025, JMD (≈ $13) 1,978,212 for 2027, JMD (≈ $13) 2,003,496 for 2028). - JMD 6,000,000 a year (≈ $37,700) · Statutory income above this amount is taxed at 30%; the 25% rate applies between the threshold and this amount. - JMD 5,000,000 a year (≈ $31,500) · NIS wage ceiling: employee NIS of 3% applies to gross emoluments up to this amount. #### Visas Permanent residents and work permit holders are taxed under the same Income Tax Act rules; no visa-linked relief applies. #### Other taxes Employee payroll deductions (TAJ payroll rates table): NIS 3% of gross emoluments not exceeding JMD 5,000,000 (≈ $31,500) a year (employer 3%); NHT 2% of gross emoluments (employer 3%); Education Tax 2.25% of statutory income (employer 3.5%); employer HEART contribution 3% where payroll exceeds JMD 173,328 (≈ $1,090) a year. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) Standard rules ### Jamaica individual income tax: residents taxed on income from sources outside the Island **Details** - Who: Residents: persons residing in Jamaica - Limit: JMD 1.9M/yr ≈ $12k Jamaica residents report income from sources outside the Island as the amount arising or accruing, whether or not it is received in Jamaica (Form IT02 instructions), at 0% up to the annual threshold of JMD 1,876,614 (≈ $11,800) effective for 2026 (JMD 1,902,360 (≈ $12,000) from 1 April 2026), 25% above it and 30% on statutory income above JMD 6,000,000 (≈ $37,700); expatriates assigned to Jamaica who stay more than 183 days are resident. (sources 1, 2, 3, 4, 5) #### Taxed on Statutory income of resident individuals above the annual income tax threshold (section 30 of the Income Tax Act); non-resident individuals are taxed at 25% of statutory income with no threshold. #### Who it applies to - Residents: persons residing in Jamaica, including expatriates not normally domiciled or ordinarily resident whose stay exceeds 183 days, and Jamaicans temporarily abroad who maintain a residence in Jamaica. #### Exclusions - Non-resident individuals do not receive the nil-rate threshold (TAJ FAQ). - Payroll taxes apply separately to employment income. #### Limits - JMD 1,876,614 a year (≈ $11,800) · Effective annual income tax threshold for the 2026 year of assessment (JMD 1,799,376 (≈ $11,300) to 31 March 2026 and JMD 1,902,360 (≈ $12,000) from 1 April 2026): 0% up to this amount, 25% above it (JMD 1,774,554 (≈ $11,200) for 2025, JMD (≈ $13) 1,978,212 for 2027, JMD (≈ $13) 2,003,496 for 2028). - JMD 6,000,000 a year (≈ $37,700) · Statutory income above this amount is taxed at 30%; the 25% rate applies between the threshold and this amount. - JMD 5,000,000 a year (≈ $31,500) · NIS wage ceiling: employee NIS of 3% applies to gross emoluments up to this amount. #### Days in the country - More than 183 days in stay in Jamaica · Expatriates not normally domiciled or ordinarily resident in Jamaica who stay more than 183 days are resident for income tax and PAYE purposes (TAJ Employers' Guide) #### Tax residence Non-residents spend less than six months of the year in Jamaica; between three and six months, income for work done in Jamaica is taxable whether or not received in Jamaica (Employers' Guide). #### Visas Tax residence under the Income Tax Act is separate from work permit or residence status; the threshold schedule runs from 1 April 2025 to 2028. #### Other taxes Employee payroll deductions (TAJ payroll rates table): NIS 3% of gross emoluments not exceeding JMD 5,000,000 (≈ $31,500) a year (employer 3%); NHT 2% of gross emoluments (employer 3%); Education Tax 2.25% of statutory income (employer 3.5%); employer HEART contribution 3% where payroll exceeds JMD 173,328 (≈ $1,090) a year. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## VAT, social security and other taxes - Employee payroll deductions (TAJ payroll rates table): NIS 3% of gross emoluments not exceeding JMD 5,000,000 (≈ $31,500) a year (employer 3%); NHT 2% of gross emoluments (employer 3%); Education Tax 2.25% of statutory income (employer 3.5%); employer HEART contribution 3% where payroll exceeds JMD 173,328 (≈ $1,090) a year. ## Questions people ask ### When do you become a tax resident in Jamaica? More than 183 days in stay in Jamaica (Expatriates not normally domiciled or ordinarily resident in Jamaica who stay more than 183 days are resident for income tax and PAYE purposes (TAJ Employers' Guide)). ### How are Nomad visa (proposed) holders taxed in Jamaica? No special regime in our records is tied to the Nomad visa (proposed). The standard rules apply: Residents are taxed at 0% up to the annual income tax threshold (JMD 1,876,614 (≈ $11,800) effective for 2026), 25% above it and 30% on statutory income above JMD 6,000,000 (≈ $37,700); PAYE is deducted with employee NIS of 3% (to a JMD 5,000,000 (≈ $31,500) ceiling), NHT 2% and Education Tax 2.25%. ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. **Sources (5)** ## Official sources 1. [Technical Advisory 042025/01/IT-TA: Increase in Income Tax Threshold effective April 1, 2025 - December 31, 2028](https://www.jamaicatax.gov.jm/documents/10194/52231399/Technical_Advisory_Threshold+_042025.pdf/c4adbf81-8ddd-9a1b-9e8b-8bdc431162df) · Tax Administration Jamaica · checked 2026-10-10 · published 2025-04-05 2. [Payroll Taxes and Statutory Contributions (Employee / Employer): rates table, thresholds 2024 to 2027](https://www.jamaicatax.gov.jm/documents/10194/53547865/Payroll+Taxes+and+Statutory+Contributions+(Employee+Employer).pdf/bef9095b-fb2d-db4a-5de4-b19405bd8631?version=1.0) · Tax Administration Jamaica · checked 2026-10-10 3. [Income Tax FAQ](https://www.jamaicatax.gov.jm/income-tax-faq) · Tax Administration Jamaica · checked 2026-10-10 4. [Form IT02 instructions (Revised January 8, 2021)](https://www.jamaicatax.gov.jm/documents/10194/18228/IT02_08022021.pdf/8f8741c2-d9e5-70bd-4cee-cb460bf5a4bb) · Tax Administration Jamaica · checked 2026-10-10 · published 2021-01-08 5. [Employers' Guide (reviewed March 2018)](https://www.jamaicatax.gov.jm/documents/10194/7671179/EMPLOYERS'+GUIDE(Reviewed+March+2018.pdf/8b284c0b-cf14-36ae-5528-73fe2427edd1) · Tax Administration Jamaica · checked 2026-10-10 · published 2018-03