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✔ 2016 Tax Rates, Thresholds and Allowance for Individuals, Companies, Trusts and Small Business Corporations (SBC) in Jamaica
You are viewing the income tax rates, thresholds and allowances for the 2016 Tax Year in Jamaica. If you are looking for an alternative tax year, please select one below.
2014 - 2015 Tax Tables 2015 - 2016 Tax Tables 2017 - 2018 Tax Tables 2018 - 2019 Tax Tables
The following tax rates, thresholds and allowances are valid for the 2015 - 2016 Tax Year in Jamaica which is known as the 2016 Tax Year. The Tax Year runs from 1 July 2015 - 30 June 2016
| 25% | PAYE Income Tax Rate |
| $ 592,800.00 | PAYE Income Tax Threshold |
| 30% | PAYE Income Tax Additional Rate |
| $ 6,000,000.00 | PAYE Income Tax Additional Threshold |
| $ 80,000.00 | Over 65 Allowance |
| $ 80,000.00 | Pensioner Allowance |
| 2.5% | NIS Employee Rate |
| $ 1,500,000.00 | NIS Employee Ceiling |
| 2.5% | NIS Employer Rate |
| $ 37,500.00 | NIS Employer Ceiling |
| 2% | NHT Employee Rate |
| 3% | NHT Employer Rate |
| 2.25% | Education Tax Employee Rate |
| % | Education Tax Employer Rate |
| 3% | HEART Employer Rate |
| $ 173,328.00% | HEART Employer Threshold |
Employer and Employee Taxes & Contributions tables are used to calculated individual salaries, apply tax deductions and tax credits to produce a net take home pay (your income after deductions). Below is an example salary after tax deductions based on the 2015 - 2016 tax tables.
| Yearly | %1 | Salary/Tax Component |
|---|---|---|
| $ 254,000.00 | 100.00% | Total Income |
| $ 247,650.00 | 97.50% | Statuatory Income |
| $ 5,572.13 | 2.19% | Education Tax |
| $ 5,080.00 | 2.00% | NHT |
| $ 6,350.00 | 2.50% | NIS |
| $ 17,002.13 | 6.69% | Total Deductions |
| $ 236,997.88 | 93.31% | Net Pay |
| $ 267,970.00 | 105.50% | Salary Package Value |
1 Percentage expressed in relation to Gross Income [$ 254,000.00].
The following calculation tables illustrate the standard salary deductions in 2015 - 2016 Tax Year for an anual salary of $ 254,000.00
| $ 254,000.00 | Employee Salary in 2016/17 | |
| $ 7,620.00 | Employer NHT in 2016/17 | |
| $ 6,350.00 | Employer NIS in 2016/17 | |
| $0.00 | Employer Education Tax in 2016/17 | |
| = | $ 267,970.00 | Total Cost of Employee in 2016/17 |
| $ 254,000.00 | Annual Salary in 2016/17 | |
| x | 2.5% | Employer National Insurance Scheme (NIS) contribution rate in 2016/17 |
| = | $ 6,350.00 | Employer National Insurance Scheme (NIS) due in 2016/17 |
| $ 254,000.00 | Annual Salary in 2016/17 | |
| x | % | Employer Education Tax contribution rate in 2016/17 |
| = | $0.00 | Employer Education Tax due in 2016/17 |
| $ 254,000.00 | Annual Salary in 2016/17 | |
| x | 3% | Employer National Housing Trust (NHT) contribution rate in 2016/17 |
| = | $0.00 | Employer National Housing Trust (NHT) due in 2016/17 |
If you have not encountered tax table information before or if you are unsure of how tax tables affect your income we recommend you read our guide: What are Tax Tables? Tax Tables explained.