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Sole 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.

calendar_today4 filings in this category

What has to be filed

IT01annualTax Administration Jamaica

Annual income tax return, individuals

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Schedule

Once a year, on 15th March.

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Next due

15 March 2027

Read the official sourceopen_in_new
S04AquarterlyTax Administration Jamaica

Estimated income tax declaration and quarterly payments

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Schedule

Four times a year, on 15th March, 15th June, 15th September and 15th December.

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Next due

15 December 2026

Read the official sourceopen_in_new
S03quarterlyTax Administration Jamaica

Self-employed quarterly statutory payment (estimated income tax, Ed Tax, NHT, NIS)

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Schedule

Four times a year, on 15th March, 15th June, 15th September and 15th December.

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Next due

15 December 2026

Read the official sourceopen_in_new
S04annualTax Administration Jamaica

Individual annual return including statutory contributions

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Schedule

Once a year, on 15th March.

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Next due

15 March 2027

Read the official sourceopen_in_new