Top income tax
30.0%
Worldwide system
Corporate tax
25.0%
GCT
15.0%
standard rate
Tax residency
183 days
15 tax treaties
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%
- Social security cap (annual)
- JMD 5,000,000
- Dividend withholding
- 15.0%
- Interest withholding
- 25.0%
- Royalty withholding
- 25.0%
- Treaty count
- 15
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| JMD 0 | and above | 25.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| JMD 0 | JMD 6,000,000 | 25.0% |
| JMD 6,000,000 | and above | 30.0% |
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
Sources
- PwC Jamaica (accessed Mar 23, 2026) PIT 25/30%, CIT 25%