Income tax threshold in Jamaica, 2026.

By pay period in 2026

Why payroll uses J$1,876,614 for 2026

PAYE runs on the calendar year, but the threshold goes up on 1 April. So for 2026, Tax Administration Jamaica blends the two: three months at the old yearly figure and nine at the new one.

3/12 × J$1,799,376 + 9/12 × J$1,902,360 = J$1,876,614

That is the yearly figure employers use for 2026, J$1,876,614Source: TAJ Technical Advisory 042025/01/IT-TA: income tax threshold 2025 to 2028. It is also why the weekly and fortnightly thresholds change part way through the year.

The fortnightly figure looks odd at first. J$1,902,360 divided by 26 gives J$73,167.69, but TAJ and JIS both use J$73,234.90. TAJ takes the 7 fortnights already paid at the old rate (J$485,150.84) away from the 2026 threshold of J$1,876,614 and spreads the rest over 19 fortnights. We use TAJ's figure because it is what payroll uses.

PAYE is worked out on your pay so far this year, so the month the threshold rises can bring a small refund on your payslip. Our salary calculator uses these figures for any pay period.

What the April 2026 rise saves you

If you earn above the threshold, the rise cuts your tax by up to J$2,126.50 a month. That is J$490.73 a week, J$981.46 a fortnight or J$25,518 over a full year. If you earn less than the old threshold, you were already paying no income tax, so nothing changes for you.

The next step, in April 2027

The yearly threshold is due to rise to J$2,003,496Source: TAJ Technical Advisory 042025/01/IT-TA: income tax threshold 2025 to 2028 on 1 April 2027. Payroll would then use J$166,958 a month, J$77,135.14 a fortnight and J$38,528.77 a week from April, and J$1,978,212 for 2027 as a whole.

Announced in the 2025/26 Budget. We found nothing in the 2026/27 Budget that changes it, and TAJ still shows it. We will check it again after the 2027/28 Budget.

How the threshold has changed

Pensioners and people 65 years and over

You get more tax-free income on top of the threshold if you have a pension or you’re 65 years or older:

• The pension exemption is J$250,040 a year. Under 55 years it applies to your pension income only; from 55 years it counts against all your income.
• The age exemption is J$250,040 a year from age 65 years.

For 2026 that makes J$2,126,654 tax-free for a pensioner under 65 years, or someone 65 years or older without a pension, and J$2,376,694 for a pensioner aged 65 years or over. Three official figures disagree. TAJ's rates table says J$2,376,694. The 14 April 2026 notice on JIS says J$2,376,654. TAJ's advisory says J$2,367,694 after mistyping the threshold. We use J$2,376,694 because it adds up: J$1,876,614 plus J$250,040 plus J$250,040.