This site is compatible with assistive technology. Skip to the first paragraph or entry box on this page.
Jamaica Tax Administration Online
Jamaica Tax Home Forms Press Releases Contact Us About Inland Revenue
Do you already have an Internet account with us?
Sign in now for access to Online Services.
Username:
Password:
Forgot your password?
Internet accounts are provided free of charge to all taxpayers.
If you don't have a UserName and Password, you may select this link to Establish a New Account.
 

Payment Home
Learn...
Do...
Quick Links
Due Dates - Penalties & Interests
Paying taxes is an obligation we all share. You may use the information below to learn about your tax due dates, consequences for non-compliance and how to calculate interest.
Statutory Taxes
HEART Fund contributions
National Insurance (NIS)
Income Tax
Education Tax
Property Taxes
Property Tax
     
Other Taxes
General Consumption Tax (GCT)
Special Consumption (SCT)
  Betting, Gaming & Lottery Taxes
BGL Fees, Taxes, Duties & Levies
     
     
Explanation Due Dates - Penalties & Interests - Full List
HEART Fund Contributions
Due Date(s)
The amount of net contribution payable for a month must be submitted to the Collectorate by the 14th day of the following month.
Penalty & Interest
Penalty for non-payment before a Resident Magistrate ranges from $500.00 to $5000.00. Interest at the rate of twenty (20) percent per annum and shall be recoverable as debts due to the Trust.
 
Calculate Interest
Tax multiplied by 20% multiplied by the number of days outstanding divided by 365. (Tax x 20/100 x number of days/365)
back to top
 
 
National Insurance Scheme (NIS) Contributions
Due Date(s)
The employer is required to make a monthly remittance of all contribution to the Collectorate by the 14th day of the following month on a remittance card.

At the end of each calendar year, the employer prepares and submits Annual Return of all the deduction cards, and remittance card used during the year to the National Insurance Local Office.

Stamp cards for self-employed persons are due on the last stamp date as mentioned on the card. (Stamp cards are issued each year with specific dates starting on the first Monday of April each year and ends on the last Monday of March in the following year).
 
Penalty & Interest
Penalty is charged at 20% per annum.
 
Calculate Interest
There is no interest.
back to top
 
 
Income Tax
Due Date(s)
PAYE:
The amount of net contribution payable for a month must be submitted to the Collectorate by the 14th day of the following month. Employer's Annual Returns for each year are due on January 14 the following year.

Companies & Self Employed:
Returns and Final Payments for each year are due on March 15 the following year. Estimated Return and First Quarter payments for each year are due on March 15 the same year. Taxpayers should file their returns and make payments promptly.
 
Penalty & Interest
Failure to certify information re connected persons or willfully giving a false certificate. 
  • Fine of $1,000 or term of twelve (12) months


  • Failure to pay over tax deducted at source. 
  • Fine not exceeding $5,000 or treble unpaid tax or term not exceeding twelve (12) months in default of payment. 


  • Failure (of persons) to deliver lists by persons in receipt of taxable income belonging to others. 
  • Fine not exceeding $5,000 or term not exceeding twelve (12) months. 


  • Failure to deliver declaration of estimated income tax by 15th March, and failure to comply within 30 days after service of notice by Commissioner. 
  • Penalty of not more than $200 determined by the Commissioner and further penalty of $20 daily for each day default continues. 


  • Failure to file returns 
  • Fine not exceeding $5,000 or term not exceeding twelve (12) months. 


  • Failure to give notice of income in excess of $35,568. 
  • Treble the tax, which he ought to be charged, plus penalty of $40. 


  • Failure to file return of trades carried on by two or more persons jointly. 
  • Fine not exceeding $5,000 or term not exceeding twelve (12) months. 


  • Failure of person to comply with notice to file returns served on him by Commissioner
  • Fine not exceeding $5,000 or term not exceeding twelve (12) months. 


  • Knowingly and wilfully aids and abets, incites another person to make or deliver a false or fraudulent account, statement or declaration of or concerning any profits. 
  • Fine not exceeding $1,000 or term not exceeding twelve (12) months. 


  • Refusing or neglecting to give evidence in pursuance of a notice served on him. To produce books or documents. 
  • Fine not exceeding $5,000 or term not exceeding twelve (12) months. 


  • A responsible officer failing to notify Collector within fifteen (15) days after end of month of outstanding balances of income tax payable pursuant to the Regulations. 
  • Fine not exceeding $1,000 or term not exceeding six (6) months and $500 daily for continuing offence after conviction. 


  • Knowingly making false statement or false representation in any return statement or declaration. 
  • Fine not exceeding $10,000 and treble tax which he ought to be charged or term not exceeding five (5) years. 


  • Person by himself, or by any person in his employ, obstructs molests or hinders an Income Tax Officer in the execution of his duty. 
  • Fine not exceeding $10,000 or treble tax which he ought to be charged or term not exceeding five (5) years.


  • Person by himself, or by any person in his employ, obstructs molests or hinders an Income Tax Officer in the execution of his duty. 
  • Fine not exceeding $10,000 or treble tax which he ought to be charged or term not exceeding five (5) years.


  • Failure to maintain proper books and records. 
  • $5,000 or term not exceeding 12 months. 


  • Failure to notify the commissioner of transfer of machinery before 3 years, which is subject of the grant of a special capital allowance. 
  • Fine not exceeding $5,000 


  • Transfer outside of the island of the residence of a business or a company located in the island without the permission of the Minister of Finance. 
  • Fine not exceeding $20,000 or term of imprisonment not exceeding two years or both.


  • Person by himself or by any in his employ obstructs, molests or hinders an Income Tax Officer in the execution of his duty. 
  • Fine not exceeding $5,000 or term not exceeding twelve (12) months. 


  • Failure to pay over PAYE tax deducted. 
  • Employers are liable to an increase of tax (penalty) of 50% per annum on all outstanding PAYE deductions. 
  •  
    Calculate Interest
    Companies & Self Employed
    Tax multiplied by 40% multiplied by the number of days outstanding divided by 365. (Tax  x 40/100 x number of days/365)

    PAYE
    (Tax plus Penalty) multiplied by 40% multiplied by the number of days outstanding divided by 365.
    [(Tax + Penalty) x 40/100 x number of days/365]
    back to top
     
     
    Education Tax
    Due Date(s)
    The amount of net contribution payable for a month must be submitted to the Collectorate by the 14th day of the following month.
     
     
    Calculate Interest
    Tax multiplied by 40% multiplied by the number of days outstanding divided by 365. (Tax  x 40/100 x number of days/365)
    back to top
     
     
    General Consumption Tax (GCT) & Special consumption Tax (SCT)
    Due Date(s)
    Returns and payments are due on or before the last day of the month following the return period.
     
     
    Calculate Interest
    Outstanding balance (inclusive of interest, penalty & surcharge) multiplied by 2.5% until fully paid
    back to top
     
    Betting, Gaming & Lottery
     
     
    Calculate Interest
    Penalty multiplied by 30% 
    back to top
     
     
    Property Tax
    Due Date(s)
    Property Tax is due and payable on the 1st day of April in each year.  There are provisions in the Act that allows for payment in two or four equal installments.  These become due April 1 and October 1 and April 1, July 1, October 1 and January 1 of the following year respectively.
    Penalty & Interests
    Penalty of ten percent (10%) is payable if tax is not paid within the month of April.  Interest of fifteen (15%) is charged per annum on overdue tax  - that is if the tax remains unpaid for a period of thirty (30) days after the collection date.  Interest is charged per annum until taxes are paid in full.
     
    Calculate Interest
    Tax multiplied by 15% multiplied by the number of days outstanding divided by 365. (Tax  x 15/100 x number of days/365)
     
     
    back to top
    Security Policy|Privacy Policy|Accessibility Policy
    Copyright Tax Administration Jamaica