Every owner of land in Jamaica pays property tax once a year to Tax Administration Jamaica (TAJ). Unlike many countries, Jamaica taxes the unimproved value of the land — the value of the land alone, ignoring any house or building on it. This guide covers the current rates, how to work out your bill, when it is due and how to pay.
How property is valued
The National Land Agency (NLA) sets an unimproved value for every parcel on the Valuation Roll. It is the price the land alone would fetch, disregarding buildings, crops and other improvements, and it reflects the parcel’s size, location, zoning, access to roads and utilities, and recent land sales nearby. The roll currently in use is based on the 2013 general revaluation. Your valuation number and unimproved value are printed on your property tax bill.
Property tax rates
Property tax is charged on a sliding scale: a flat amount on the first J$400,000 of value, then a rising percentage on each band above it.
| Unimproved value | Tax |
|---|---|
| Up to J$400,000 | J$1,000 flat |
| J$400,001 – J$800,000 | 0.50% of the value in this band |
| J$800,001 – J$1,500,000 | 0.55% |
| J$1,500,001 – J$3,000,000 | 0.60% |
| J$3,000,001 – J$4,500,000 | 0.65% |
| J$4,500,001 – J$7,000,000 | 0.70% |
| J$7,000,001 – J$12,000,000 | 0.75% |
| J$12,000,001 – J$30,000,000 | 0.80% |
| Above J$30,000,000 | 0.90% |
Each rate applies only to the part of the value that falls inside that band, the same way income tax bands work.
Examples: annual property tax by land value
| Unimproved value | Annual property tax |
|---|---|
| J$400,000 | J$1,000 |
| J$1,000,000 | J$4,100 |
| J$2,500,000 | J$12,850 |
| J$5,000,000 | J$29,100 |
| J$10,000,000 | J$65,600 |
| J$20,000,000 | J$144,600 |
| J$50,000,000 | J$404,600 |
How the J$1,000,000 example works: J$1,000 on the first J$400,000, plus 0.50% of the next J$400,000 (J$2,000), plus 0.55% of the last J$200,000 (J$1,100) = J$4,100.
When property tax is due
- Property tax for each fiscal year is due on 1 April.
- Pay in full by 30 April, or choose half-yearly, quarterly or monthly instalments.
- If the first payment is made after 30 April, a 10% penalty applies, and interest of 15% a year is charged on amounts still unpaid 30 days later.
- TAJ can enforce unpaid property tax, and you will need a clear property tax record (a tax compliance or “paid up” status) when you sell or transfer the property.
How to pay
- Online 24/7 on the TAJ portal (jamaicatax.gov.jm) with a debit or credit card — you need your valuation number.
- TAJ mobile app and the online banking platforms of major banks.
- In person at any of the 28 revenue centres and tax offices — see our list of tax office locations.
- Mobile tax units that visit communities during the April–June property tax season (cards only).
Exemptions and relief
Some property is exempt, including places of worship, registered charities, approved schools and universities, Government property and approved cultural organisations. Owners can also apply for:
- Statutory relief, where the valuation is higher than the land’s current use justifies.
- Agricultural derating, for land used only for farming.
- Special discretionary relief for hardship, including pensioners and others on fixed incomes.
Disputing your valuation
If you think your unimproved value is wrong, you can lodge an objection with the National Land Agency. While the objection is being decided you still pay property tax on the valuation (at least 75% of the assessed figure), and any overpayment is credited if the objection succeeds.
Frequently asked
What is the minimum property tax in Jamaica? J$1,000 a year, for land with an unimproved value of J$400,000 or less.
Is property tax based on my house value? No — only on the unimproved value of the land.
When is property tax due? 1 April each year, with full payment or the first instalment due by 30 April to avoid penalties.
Where do I find my valuation number? On your last property tax bill or receipt, or from the National Land Agency.
Sources: Tax Administration Jamaica, National Land Agency, PwC Worldwide Tax Summaries. Rates and valuations can change at each Budget or revaluation — always confirm your bill with TAJ.
Related: GCT calculator · Property closing cost calculator · Mortgage calculator · All Jamaican taxes explained · Buying property in Jamaica
