Persons with Disabilities



Information for persons with disabilities to assist them to understand how taxes may affect them.

Persons with disabilities are, in general, liable to pay tax on their income in the same way as everyone else. However, the tax system does exempt certain income from tax for persons with disabilities of a permanent nature.

Who can qualify for exemption?

Anyone who is permanently incapacitated either physically or mentally, and certified as such by the Disabilities Foundation of Jamaica and the Chief Medical Officer, Ministry of Health is exempt from income tax on employment income, if such a person is:

    • Suffering from a disabling permanent physical disability, infirmity, malformation or disfigurement of indefinite duration, resulting from illness, injury or congenital defect; and or
    • Suffering from a disabling permanent mental handicap, but capable of being gainfully employed.

How to apply for the disability exemption

The law provides for any person suffering from a permanent physical or mental disability, but who is capable of being gainfully employed to be exempt from Income Tax on emoluments.

    • Employees who are certified to be permanently disabled through the Disabilities Foundation (18 Ripon Road, Kingston 5) may be entitled to a tax refund as they are exempt from Income Tax for as long as the disability lasts.
    • The individual must be certified as being disabled by the Minister responsible for Social Security, on the advice of the Chief Medical Officer (CMO), Ministry of Health.
    • The certification from CMO must be signed by the Minister of Labour & Social Security.
    • Letters of certification are then dispatched to Tax Administration Jamaica, his/her employers and the individual.
    • Finally, the exemption shall cease if that individual either, on such medical examination as the Minister responsible for Social Security may at any time require, is certified by The Chief Medical Officer to be no longer suffering from the physical handicap or mental handicap aforesaid or fails to submit such medical examination.

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