Jamaica introduces separate filing deadlines for individual and corporate tax returns, effective for the 2025 assessment year.
Jamaica’s tax administration (TAJ) announced, on 19 February 2026, that it will introduce separate due dates for the filing of Final Income Tax and Assets Tax Returns, beginning with the Year of Assessment 2025.
Under a proposed amendment to the Income Tax Act and the Assets Tax Act, the filing deadline for Final Corporate Income Tax and Assets Tax Returns will move from 15 March to 15 April.
Starting with 2026 filings for the 2025 year of assessment, corporate entities must submit their Final Returns by 15 April, while individuals and certain other taxpayers will retain the 15 March deadline. However, as 15 March 2026 falls on a weekend, the deadline will be extended to Monday, 16 March 2026.
Corporate returns covered by the revised filing deadline
The revised April 15 deadline will apply to the following returns filed by corporate bodies:
- AT02 – Annual Declaration of Assets
- IT02 – Annual Income Tax Return for Bodies Corporate
- IT04 – Annual Income Tax Return for Life Assurance Companies
- IT12 – Annual Income Tax Return for Registered Charitable Organisations
- IT15 – Annual Income Tax Return for entities operating within the Special Economic Zone
- IT03 – Annual Income Tax Return for Unincorporated Bodies (e.g., Building Societies, Trusts, Co-operative Societies)
Individual and self-employed filers
The filing due date for self-employed persons, individuals, and partners using the S04 return, as well as for partnerships using the IT03 return, will remain 15 March (observed on 16 March 2026).
Filing deadlines for Estimated Income Tax Returns remain unchanged, with both Individual (S04A) and Corporate (IT07) returns due on 15 March (16 March in 2026).
The quarterly estimated tax payment schedule also stays the same, with payments due on 15 March, 15 June, 15 September, and 15 December.
Key filing dates for the year of assessment 2025
TAJ is reminding taxpayers to take careful note of the respective deadlines:
- Individual and Self-Employed Returns: On or before Monday, 16 March 2026
- Corporate Income Tax and Assets Tax Returns: On or before Wednesday, 15 April 2026
- Estimated Income Declarations (All Categories): 16 March 2026
All Income Tax filers are required to submit their Annual Income Tax Returns for 2025 and declare their Estimated Income and Tax Payable for 2026 via TAJ’s onlines ervices at www.jamaicatax.gov.jm.
Taxpayers are strongly encouraged to file and pay early to avoid delays typically associated with the high volume of traffic on the online platform during the peak of the tax season.
Special assistance for MSMEs
Tax Administration Jamaica (TAJ) launched its annual Special Taxpayer Assistance Programme (STAP) on 2 February 2026, providing targeted support for Micro, Small and Medium Enterprises (MSMEs).
As part of its digital-first strategy, TAJ is conducting multiple webinars throughout the tax season. A pensioners’ webinar took place on 21 January, while sessions for self-employed persons and individuals are set for Wednesday, 25 February 2026. A corporate entities webinar is planned for March, with details to be announced via media and TAJ’s official channels.
TAJ is also collaborating with various business and professional organisations—including the Realtors Association of Jamaica (RAJ) and Jamaica Business Development Corporation (JBDC)—to deliver tax seminars, workshops, and clinics.
Convenient payment options
Taxpayers are encouraged to take advantage of TAJ’s expanded digital payment options, including:
- TAJ’s website at www.jamaicatax.gov.jm
- NCB Online Banking
- Scotia Online and Mobile App
- Direct Funds Transfer (DFT)
The Direct Funds Transfer (DFT) service allows taxpayers to transfer funds directly from their bank account to the Revenue Authority’s account after generating a Direct Funds Transfer Number (DFTN) or Payment Advice through their TAJ eServices account.
