TaxoraMissing a tax deadline in Jamaica can be expensive. TAJ charges J$5,000 per month for late filing plus 33.33% annual interest on late payments. Here's every deadline you need to know for 2026.
Annual Filing Deadlines
- March 15, 2026: S04 Individual Income Tax Return due (for the 2025 tax year)
- March 15, 2026: S01 Employer's Annual Return due
- March 15, 2026: First quarterly estimate (S04A Q1) due
Quarterly Estimated Tax Payments (S04A)
- Q1: March 15, 2026
- Q2: June 15, 2026
- Q3: September 15, 2026
- Q4: December 15, 2026
Monthly Payroll Deadlines (S02)
The S02 Statutory Deduction Schedule is due by the 14th of each month for deductions made in the previous month. This applies to all employers who withhold PAYE, NIS, NHT, and Education Tax from employee salaries.
GCT Filing Deadlines
GCT returns (Form GCT 4A) are due by the 25th of the month following the filing period. Monthly filers submit 12 returns per year; bi-monthly filers submit 6.
How to Never Miss a Deadline
Taxora tracks all your filing deadlines and sends automated reminders. Our dashboard shows upcoming deadlines, generates the required forms, and ensures you're always compliant with TAJ.