Jamaica Tax Calendar

Never miss a tax deadline. View every due date for your Jamaican business at a glance.

Payroll
GCT
Income Tax
January
14
Tue
Payroll Deductions (SO1)

Monthly payroll deductions including PAYE, NIS, NHT, Education Tax, and HEART are due

Form S01
31
Fri
GCT Return

Pay and file your General Consumption Tax return for the previous month

Form 4A
February
14
Fri
Payroll Deductions (SO1)

Monthly payroll deductions including PAYE, NIS, NHT, Education Tax, and HEART are due

Form S01
28
Fri
GCT Return

Pay and file your General Consumption Tax return for the previous month

Form 4A
March
14
Fri
Payroll Deductions (SO1)

Monthly payroll deductions including PAYE, NIS, NHT, Education Tax, and HEART are due

Form S01
14
Fri
Income Tax Return (IT02)

Pay and file final Income Tax Return for previous year, file Estimated Income Return for current year, and file Asset Tax Return (companies)

Form IT02
31
Mon
GCT Return

Pay and file your General Consumption Tax return for the previous month

Form 4A
31
Mon
Annual Payroll Return (SO2)

File your Employer's Annual Return summarizing all payroll deductions for the previous year

Form S02
April
14
Mon
Payroll Deductions (SO1)

Monthly payroll deductions including PAYE, NIS, NHT, Education Tax, and HEART are due

Form S01
30
Wed
GCT Return

Pay and file your General Consumption Tax return for the previous month

Form 4A
May
14
Wed
Payroll Deductions (SO1)

Monthly payroll deductions including PAYE, NIS, NHT, Education Tax, and HEART are due

Form S01
30
Fri
GCT Return

Pay and file your General Consumption Tax return for the previous month

Form 4A
June
13
Fri
Payroll Deductions (SO1)

Monthly payroll deductions including PAYE, NIS, NHT, Education Tax, and HEART are due

Form S01
13
Fri
Estimated Tax Payment

Quarterly estimated income tax payment is due

30
Mon
GCT Return

Pay and file your General Consumption Tax return for the previous month

Form 4A
July
14
Mon
Payroll Deductions (SO1)

Monthly payroll deductions including PAYE, NIS, NHT, Education Tax, and HEART are due

Form S01
31
Thu
GCT Return

Pay and file your General Consumption Tax return for the previous month

Form 4A
August
14
Thu
Payroll Deductions (SO1)

Monthly payroll deductions including PAYE, NIS, NHT, Education Tax, and HEART are due

Form S01
29
Fri
GCT Return

Pay and file your General Consumption Tax return for the previous month

Form 4A
September
12
Fri
Payroll Deductions (SO1)

Monthly payroll deductions including PAYE, NIS, NHT, Education Tax, and HEART are due

Form S01
15
Mon
Estimated Tax Payment

Quarterly estimated income tax payment is due

30
Tue
GCT Return

Pay and file your General Consumption Tax return for the previous month

Form 4A
October
14
Tue
Payroll Deductions (SO1)

Monthly payroll deductions including PAYE, NIS, NHT, Education Tax, and HEART are due

Form S01
31
Fri
GCT Return

Pay and file your General Consumption Tax return for the previous month

Form 4A
November
14
Fri
Payroll Deductions (SO1)

Monthly payroll deductions including PAYE, NIS, NHT, Education Tax, and HEART are due

Form S01
28
Fri
GCT Return

Pay and file your General Consumption Tax return for the previous month

Form 4A
December
12
Fri
Payroll Deductions (SO1)

Monthly payroll deductions including PAYE, NIS, NHT, Education Tax, and HEART are due

Form S01
15
Mon
Estimated Tax Payment

Quarterly estimated income tax payment is due

31
Wed
GCT Return

Pay and file your General Consumption Tax return for the previous month

Form 4A

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