Jamaica Income Tax Rates 2026

Jamaica uses a progressive income tax system. Residents benefit from a tax-free threshold before income tax applies to their earnings.

2026 Tax-Free Threshold

The annual tax-free threshold for 2026 is JMD 1,902,360.

Tax Bands

• 25% on income above the threshold up to JMD 6,000,000
• 30% on income exceeding JMD 6,000,000

Impact on Monthly Earners

For monthly employees, the annual tax-free threshold is divided by 12 when calculating PAYE deductions. This ensures monthly withholding aligns with the annual tax rules.

Try our PAYE Calculator to see how these rates affect your salary.