Many Jamaicans still say land tax when they mean property tax, and the phrase is accurate in one important way: the tax is charged on land, not buildings. Under the Property Tax Act, each parcel is taxed on its unimproved or site value, which is the value of the land as if nothing had been built on it.
The National Land Agency’s Land Valuation Division values every parcel and keeps the valuation roll. The tax is then worked out on a banded scale: a flat minimum for low-value land and rising percentage rates on value above that, currently from 0.5% to 0.9% for the top band. Bills are due on 1 April each year and are collected by Tax Administration Jamaica.
Because buildings are ignored, a vacant lot and a large house on similar land in the same area can pay much the same tax. That encourages land to be developed rather than left idle, and it is why improvements do not trigger a higher bill. Bills are still based on the 2013 valuation roll, and a revaluation is expected to change them from 2027/28.
Most US and Canadian property taxes, by contrast, are based on the value of land and buildings together.
Related terms: Property tax, Property tax assessment, Land Valuation Number, Property Tax Payment Deadline, Ad valorem tax, Classified Property Tax.
Accurate as at October 2026. Rates are set by law and can change.
