🇯🇲 Jamaica JM / JAM #160

Nomad Score 51.0

Cities 8

Region Caribbean Community, Remote Work Friendly Countries, Digital Nomad Islands, Islands, North America, Americas, Caribbean, Developing Countries

Currency JMD

🇯🇲 JAMAICA TAX PROFILE

Data year: 2025

Tax System Worldwide
Jamaica taxes residents on worldwide income. Non-residents taxed on Jamaican-source income only.

Top PIT Rate 30.0%

Corporate Tax Rate 25.0%

GCT 15.0%

Capital Gains Tax No Capital Gains Tax

Social Security (Employee) 3.0%

Social Security (Employer) 3.0%

SS Cap (Annual) JMD 5,000,000

Dividend Withholding 15.0%

Interest Withholding 25.0%

Royalty Withholding 25.0%

Treaty Count 15

Tax Authority: Tax Administration Jamaica (TAJ) (website)

📊 INCOME TAX BRACKETS

Corporate

Bracket Min	Bracket Max	Rate %	USD Equivalent
JMD 0	and above	25.0%	--

Personal income

Bracket Min	Bracket Max	Rate %	USD Equivalent
JMD 0	JMD 6,000,000	25.0%	--
JMD 6,000,000	and above	30.0%	--

Local currency: JMD

🏠 TAX RESIDENCY

Days Threshold 183 days

Residency Rules Resident if domiciled in Jamaica or present for 183+ days in a year of assessment.

Exit Tax No

CFC Rules No

📅 FILING INFORMATION

Fiscal Year 01-01 – 12-31

Filing Deadline March 15

Annual return due March 15.

📚 SOURCES

🔗 RELATED

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