Jamaica Tax Agency Announces Extended Payment Deadline for Various Payroll Taxes, Quarterly Corporate Income Tax

The Jamaican Tax Administration June 9 announced the June 16 deadline extension to pay various taxes due to the original deadlines falling on a weekend. The deadline extension applies to: 1) monthly statutory deductions for May, including pay-as-you-earn (PAYE) and education taxes, and National Housing Trust (NHT), National Insurance regime (NIS), and Human Employment and Resource Training (HEART) contributions; and 2) Q2 2025 estimated corporate income tax (CIT). The announcement also includes that penalties and interest will be assessed for payments made after June 16, and that timely payment is required to qualify for the Employment Tax Credit (ETC). [Jamaica, ...