Employed persons with disabilities may be exempt from income tax

Income Tax Exemption (Section 12(Y))

Full exemption from income tax on employment income

Employed individuals with disabilities in Jamaica may be eligible for an income tax exemption under Section 12(Y) of the Income Tax Act. The exemption applies to people with a permanent physical or mental disability who are still capable of gainful employment. The application involves a prescribed form with verification by a medical practitioner, certification by the Chief Medical Officer at the Ministry of Health, and final sign-off by the Minister of Labour and Social Security. Once approved, a certificate is dispatched to Tax Administration Jamaica, your employer and you, and no income tax is deducted from your salary for as long as the disability lasts. I applied for this exemption myself, so I understand the paperwork, the medical verification, and how the process runs. Being exempt not only reduces what comes out of your pay going forward — it can also open the door to claiming refunds on tax you have already paid.