Calculate Pay As You Earn income tax. First J$1,500,000 is tax-free. Rates: 25% and 30%. Currency: Jamaican Dollar (J$). 1 USD ≈ J$157.
J$
J$
📌 Tax-Free Threshold:
The first J$1,500,000 of annual income is exempt from income tax. Additional exemptions: pension income (first J$45,000 tax-free; second J$45,000 if over 65), uniform allowance (max J$5,750), laundry allowance (max J$3,400). Non-residents: flat 25% on Jamaican source income.
📊 Jamaica Tax Rates Overview
Tax Type
Rate
Details
Personal Income Tax (0 – 1.5M)
0%
Tax-free threshold
Personal Income Tax (1.5M – 6M)
25%
Standard rate
Personal Income Tax (over 6M)
30%
Top rate
Corporate Income Tax
25%
Tourism: 10%
GCT (Standard)
15%
Most goods & services
GCT (Telephone/Mobile)
25%
Telecom services
GCT (Tourism)
10%
Tourism-licensed entities
Education Tax (Employee)
2.25%
On gross salary
Education Tax (Employer)
3.5%
On total payroll
NHT (Employee)
2%
On gross salary
NHT (Employer)
3%
On total payroll
NIS (each)
2.5%
Cap J$1,500,000/yr
Property Tax
0.75%
Over J$300,000 value
🏢 Import Duty Rates
Category
Duty Rate
Notes
CARICOM Origin Goods
0%
Free trade within CARICOM
Machinery & Equipment (non-CARICOM)
20%
CET (Common External Tariff)
Raw Materials
0% duty
But GCT 15% applies
Consumer Goods
20% – 40%
Depending on classification
Luxury / Restricted Goods
Up to 180%
Alcohol, tobacco, vehicles
🧾 GCT Calculator (General Consumption Tax)
GCT is Jamaica's VAT equivalent. Standard rate: 15%. Telecom: 25%. Tourism: 10%.