Tools and references
for Jamaican businesses.
Key statutory filing dates for Jamaican businesses. We maintain a live calendar for every client — reach out if any deadline is uncertain.
| Filing | Due date | Auth. |
|---|---|---|
| GCT Monthly Return | 21st following month | TAJ |
| GCT Quarterly Return | 21st after quarter end | TAJ |
| Income Tax — Companies | 15 March (estimated) | TAJ |
| Income Tax — Individuals | 15 March | TAJ |
| NIS Contributions | 14th following month | NIS |
| NHT Contributions | 14th following month | NHT |
| Education Tax | 14th following month | TAJ |
| PAYE Remittance | 14th following month | TAJ |
| Statutory Annual Return | 31 December | ROC |
Verify with TAJ, NIS, NHT, and ROC for the current tax year. Dates subject to annual revision.
Calculate General Consumption Tax at the standard rate of 15%. Use "Add GCT" to calculate the GCT-inclusive price, or "Extract GCT" to find the base price from a GCT-inclusive amount.
- Result
- —
Standard GCT rate 15%. Zero-rated and exempt supplies not covered here.
Estimate your Jamaican income tax liability using 2026/27 rates. This is a guide only — actual liability depends on your full tax position.
- Estimated liability — annual
- —
2026/27 rates. Threshold JMD 1,500,096 with taper above JMD 6M. Employment income only — excludes rental, investment, or other income sources. Not a substitute for professional advice.