Government Introduces Separate Filing Dates for Corporate and Individual Income Tax Returns Effective Year of Assessment 2025

The Government of Jamaica will introduce separate due dates for the filing of FinalIncome Tax and Assets Tax Returns beginning with the Year of Assessment 2025. Undera 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 March 15 to April 15.

The March 15 deadline will remain in place for Personal Income Tax filers.

This adjustment means that, effective 2026 filings for the 2025 year of assessment, corporate entities will be required to file their Final Returns by April 15, while individuals and certain other taxpayers will continue to file by March 15. In 2026, the March 15 deadline falls on a weekend; therefore, the due date will be observed on Monday, March 16, 2026.

Corporate Returns Due April 15

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 partnerships using the IT03 return, will remain at March15 (observedon March 16, 2026).

It is important to note that the filing of Estimated Income Tax Returns —both Individual (S04A) and Corporate (IT07) — remains due on March 15 (March 16 in 2026). The quarterly estimated tax payment schedule also remains unchanged and is due on March 15, June 15, September 15 and December 15.

Key Filing Dates for Year of Assessment 2025

Tax Administration Jamaica (TAJ) is reminding taxpayers to take careful note of the respective deadlines:

• Individual and Self-Employed Returns: On or before Monday, March16, 2026
• Corporate Income Tax and Assets Tax Returns: On or before Wednesday, April 15, 2026
• Estimated Income Declarations (All Categories): March 16, 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.

Expanded Taxpayer Support

To assist taxpayers in understanding the changes and meeting their obligations, TAJ will provide support throughout the Income Tax season through:

• Virtual information sessions
• Telephone support
• Web messaging via the Revenue Administration Information System (RAIS)
• Online tutorials
• Appointment-based services at select locations

Taxpayers may also access the “How To” section of the TAJ website for step-by-step guidance or participate in one-on-one virtual sessions with TAJ personnel.

Special Assistance for MSMEs

Specialised support for Micro, Small and Medium Enterprises (MSMEs) is being delivered through TAJ’s annual Special Taxpayer Assistance Programme (STAP), which began on February 2, 2026.

In keeping with its digital-first approach, TAJ is hosting a series of webinars during the tax season. A webinar for pensioners was held on January 21. A session targeting self-employed persons and individuals is scheduled for Wednesday, February 25, while a webinar for corporate entities will be held in March. Further details will be shared through the media and TAJ’s official communication channels.

TAJ is also partnering with several business and professional associations and institutions hosting tax seminars, workshops, and clinics, including the Realtors Association of Jamaica (RAJ) and the Jamaica Business Development Corporation (JBDC), among others.  

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.

For further information, taxpayers assigned to the Large Taxpayer Office should contact their respective Client Relationship Manager. Other taxpayers may contact a Taxpayer Education Officer, reach the TAJ Customer Care Centre at 888-TAX-HELP (888-829-4357), or access the relevant “How To” guides at www.jamaicatax.gov.jm.