Tax obligations by category
Most Jamaican taxpayers sit in more than one of these, and the filings that get missed are almost always the ones from the category you did not realise you had joined. Pick the ones that describe you.
PAYE employee
Your employer files most of it, but not all of it
PAYE and the statutory contributions come out of your salary before you see it, so your employer carries the filing. That stops being the whole story the moment you have a second source of income, which is where people get caught.
See the filings and datesarrow_forwardSole trader / partner
Nobody deducts anything for you
Sole traders, partners and anyone working for themselves file their own return and pay their own estimated tax through the year. It is the category with the most filings and the least warning.
See the filings and datesarrow_forwardRegistered company
Registered, therefore filing
Every company registered in Jamaica files an annual return whether or not it traded. Dormant is not the same as exempt, and that single misunderstanding is a common source of penalties.
See the filings and datesarrow_forwardEmployer (individual or company)
The monthly one people forget
If you pay anyone a salary, you remit their statutory deductions on a monthly cycle and reconcile them once a year. This applies to individuals with one household employee just as it does to companies.
See the filings and datesarrow_forwardGCT registered (turnover or voluntary)
A return every period, trading or not
Once you are registered for General Consumption Tax you file for every taxable period, including periods where you sold nothing. A nil return is still a return.
See the filings and datesarrow_forwardHolds real property
Tied to the land, not to you
Property tax follows the parcel and is collected by the parish council rather than through TAJ eServices. Owning land you never visit still puts you in this category.
See the filings and datesarrow_forwardNot sure which ones are yours?
Six plain questions works it out and builds you a calendar of the actual dates, rather than leaving you to match yourself against six descriptions.
Answer the questions