Jamaica Income Tax Rates and Personal Allowances in 2008

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The Income tax rates and personal allowances in Jamaica are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Jamaica Tax Calculator 2008.

Jamaica Social Security Rates and Thresholds in 2008

Jamaica Residents Social Security Rates and Thresholds in 2008 (Annual)
DescriptionRateMin ThresholdMax Threshold
Employee National Insurance Scheme (NIS)2.5%n/a1500000
Employee National Housing Trust (NHT)2%n/an/a
Employee Education Tax (ET)2.25%n/an/a
Employee Human Employment and Resource Training (HEART)0%n/an/a
Employer National Insurance Scheme (NIS)2.5%n/a37500
Employer National Housing Trust (NHT)3%n/an/a
Employer Education Tax (ET)3.5%n/an/a
Employer Human Employment and Resource Training (HEART)3%n/a173328
Jamaica Non-Residents Social Security Rates and Thresholds in 2008 (Annual)
DescriptionRateMin ThresholdMax Threshold
Employee National Insurance Scheme (NIS)2.5%n/a1500000
Employee National Housing Trust (NHT)2%n/an/a
Employee Education Tax (ET)2.25%n/an/a
Employee Human Employment and Resource Training (HEART)0%n/an/a
Employer National Insurance Scheme (NIS)2.5%n/a37500
Employer National Housing Trust (NHT)3%n/an/a
Employer Education Tax (ET)3.5%n/an/a
Employer Human Employment and Resource Training (HEART)3%n/a173328

Jamaica Personal Income Tax Rates in 2008

The personal income tax rates rates below for resident and non-resident income tax calculations are for the 2008 tax year. Please note that Jamaica uses a split annual tax calculations which will likely include part of your salary being calculated at the 2008 personal income tax rates and allowances and part at the 2007 personal income tax rates and allowances. This is made clear in the calculations when using the Jamaica tax calculator for 2008

Jamaica Residents Income Tax Tables in 2008: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from $0.00to $ 196,872.00
25%Income from $ 196,872.01 and above
Jamaica Non-Residents Income Tax Tables in 2008: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from $0.00to $ 196,872.00
25%Income from $ 196,872.01 and above

Income Tax in Jamaica in 2008

Taxes, including personal income tax, expenses and limitations are reviewed by the Government in Jamaica periodically and typically updated each year. Not that not all tax rates and thresholds in Jamaica change annually, alterations to tax policy to support strategic economic growth in Jamaica mean that the certain areas may be focused on to provide specific tax relief in Jamaica or support growth in certain areas (overseas invstment in Jamaica for example may mean reduced non-resident income tax rates in Jamaica for a period).

When tax policy in Jamaica changes, the resultant tax tables also change. Tax tables in Jamaica are simply a list of the relevent tax rates, fixed amounts and / or threholds used in the computation of tax in Jamaica, the Jamaica tax tables also include specific notes and guidance on the validity of scenarios (for example, qualifying criterea for specific tax relief / allowances) and notes of the calculation of phaseout of specific tax elements within each taxation group (dividends and corporation tax thresholds in Jamaica for example).

Jamaica Tax Tables may also be referred to as Jamaica Tax Slabs, Jamaica personal allowances and tax thresholds or Jamaica business tax rates. They all refer to the tax tables, whether in whole or as specific sections/categories of the tax tables therein. In the section, we publish all 2008 tax rates and thresholds used within the 2008 Jamaica Salary Calculator. This means that if you are aware of a 2008 tax exemption or 2008 tax allowance in Jamaica that you are entitled too BUT it isn't listed here, that we don't allow for it in this version of the Jamaica Salary Calculator. This is simply because we updated our tax calculators based on user feedback, we tailor the Jamaica Salary Calculator to suit our users needs. Our aim is to keep tax calculations in Jamaica simple, we achieve this my making the Jamaica tax calculators relevent to our community's needs, this includes you. So, if you would like a new 2008 tax rates, allowance or threshold adding (or perhaps updating), or if you notice an error in our 2008 tax calculations, simply contact us and we will adjust the tool.

Choose a specific income tax year to see the Jamaica income tax rates and personal allowances used in the associated income tax calculator for the same tax year.