Jamaica Corporate Tax Calculator 2026
Calculate Corporate Income Tax (CIT) in Jamaica. Standard rate 25% for most companies, with a reduced 20% rate for qualifying small businesses.
Jamaica Tax System
Corporate Income Tax (CIT) in Jamaica is levied at 25% for resident companies. Small businesses with annual gross receipts below certain thresholds may qualify for a reduced rate of 20%. Jamaica also imposes a Minimum Business Tax (MBT) of JMD 100,000–200,000 for companies that are not yet profitable. Businesses registered under the GCT system must file monthly or quarterly returns.
2026 Rates: CIT 25% standard, 20% small business rate, MBT applies for loss-making companies.
Jamaica Corporate Tax Calculator 2026
Calculate CIT in Jamaica 2026. Standard 25%, Small Business 20%.
Taxable Profit$10,000,000
Standard Rate (25%)$2,500,000
Small Business (20%)$2,000,000
Selected: 25%$2,500,000
Profit After Tax$7,500,000