Jamaica Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Jamaica calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| JMD 3,600,000 a yearEmployee tax profile: Employee under 65 without an approved pension contribution | JMD 2,937,583.50 | JMD 2,937,583.50 | Matches |
Official sources and monitoring
1 official sources. 1 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Payroll Taxes and Statutory Contributions (Employee / Employer) - 2026 effective threshold, rates and basesTax Administration Jamaica | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version JM-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Employee paid throughout 2026; the effective annual threshold of JMD 1,876,614 blends JMD 1,799,360 for January to March and JMD 1,902,360 from April.
- Statutory income is gross pay less the NIS contribution; income tax is 25% above the threshold up to JMD 6 million and 30% above that, and education tax is 2.25% of statutory income.
- NIS is 3% of gross pay up to JMD 5 million and NHT is 2% of gross pay.
Coverage & limitations
Rule version JM-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Approved pension contributions, age, pension and disability exemptions are not included.
- The employer education tax (3.5% of statutory income) and HEART contribution are not shown in employer costs.
- Independent professional verification pending.