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Jamaica: Tax settlement program waives interest, penalties, and surcharges

Principal taxes must be paid off by March 31, 2025

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January 29, 2025

Tax Administration Jamaica (TAJ) today announced the launch of an initiative that allows businesses to settle outstanding principal taxes for select tax types, including corporate income tax, pay as you earn (PAYE), and general consumption tax, without incurring additional costs for interest, penalties, and surcharges (IPS).

The Special Arrears Settlement Programme provides an opportunity for businesses to pay off principal taxes by March 31, 2025, with the benefit of having IPS waived in proportion to the amount settled. It applies to taxes up to the year of assessment 2024 and the period of assessment 2025. Additionally, it includes cases currently under objection or appeal, provided the principal taxes are paid.


For more information, contact a KPMG tax professional in Jamaica:

Norman Rainford | norainford@kpmg.com.jm

Thalia Francis | thaliafrancis@kpmg.com.jm

Patrick Galbraith | pgalbraith@kpmg.com.jm

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