Jamaica Tax & Investment Guides
16 guides covering Jamaican taxation, progressive PAYE 0–30%, corporate income tax 25% (20% small biz, 0% SEZ), General Consumption Tax 16.5%/15%, NIS 3%+3.5%, NHT 2%+3%, Education tax 2%+3.5%, 0% capital gains tax, property tax 0.5–0.8%, and key investment incentives.
Personal Tax & Residency
PAYE progressive 0–30%, JMD 1.5M threshold, NIS, NHT, Education tax, 183-day residency rule
Jamaica Personal Income Tax Guide (PAYE 2026 — Rates 0–30%, NIS, NHT, Education Tax)
Jamaican Individual Income Tax (PAYE) — progressive rates 0%, 25%, 30%, JMD 1.5M threshold, NIS 3%, NHT 2%, Education tax 2%, and filing requirements for 2026. All amounts in JMD.
Jamaica Tax Residency Guide (2026 — 183-Day Rule, DTTs, Permanent Establishment)
Jamaican tax residency — 183-day physical presence test, permanent establishment rules for businesses, double taxation treaties (over 20 DTTs including UK, US, Canada, CARICOM), and implications for 2026.
VAT/GCT & Indirect Tax
GCT 16.5%/15%, 0% basic food, monthly returns, exemptions
Business & Corporate Tax
CIT 25%, small biz 20%, SEZ 0%, transfer pricing, cross-border WHT 15–25%
Jamaica Corporate Income Tax Guide (CIT 2026 — Rates 25%, Small Biz 20%, SEZ 0%)
Jamaican Corporate Income Tax (CIT) — standard rate 25%, small business rate 20% (revenue under JMD 50M), Special Economic Zone 0% for 10 years, filing by March 15, and key compliance rules for 2026.
Jamaica Cross-Border Taxation Guide (2026 — WHT 15–25%, DTTs, Transfer Pricing)
cross-border taxation in Jamaica — withholding tax on dividends, interest, royalties (15% resident/25% non-resident), over 20 DTTs, transfer pricing rules, thin capitalization, and compliance for 2026.
Investment & Savings
0% CGT, dividends/interest 15% WHT, crypto as income, pension plans
Jamaica Capital Gains Tax Guide (2026 — 0% CGT, Transfer Tax 0.5%, Stamp Duty)
Jamaica's capital gains tax regime — no separate CGT on shares, securities, or business assets. Transfer tax 0.5% on property, stamp duty 2–5%, and how capital gains are treated as ordinary income for businesses.
Jamaica Cryptocurrency Tax Guide (2026 — Crypto as Income, PAYE Rates 0–30%, 0% CGT)
cryptocurrency taxation in Jamaica — crypto gains treated as ordinary income, taxed at progressive PAYE rates 0–30%, no CGT on crypto for individuals, mining, staking, and compliance rules for 2026.
Jamaica Investment Income Tax Guide (2026 — Dividends 15% WHT, Interest 15% WHT, 0% CGT)
Jamaican investment income taxation — dividends and interest subject to WHT 15% (residents) or 25% (non-residents), 0% capital gains tax on shares and securities, and tax treatment of investment income for 2026.
Jamaica Pension Guide (2026 — NIS Pension, Retirement Age 65/60, NHT Benefits, Private Pensions)
pensions in Jamaica — NIS old-age pension at 65/60, contribution requirements, NHT retirement benefits, approved private pension plans, tax treatment of pension contributions and withdrawals for 2026.
Property & Wealth Tax
Property tax 0.5–0.8%, transfer tax 0.5%, stamp duty 2–5%, rental income, no inheritance/gift/wealth tax
Jamaica Inheritance and Gift Tax Guide (2026 — No Inheritance Tax, No Gift Tax)
inheritance, estate, and gift taxation in Jamaica — no inheritance tax (0%), no gift tax (0%), no estate duty, and how inheritances and gifts are treated under Jamaican law for 2026.
Jamaica Property Tax Guide (2026 — Annual 0.5–0.8%, Transfer Tax 0.5%, Stamp Duty 2–5%)
Jamaican property taxes — annual property tax 0.5–0.8% of unimproved value, transfer tax 0.5% on transfers, stamp duty up to 5% on consideration, and exemptions for 2026.
Jamaica Rental Income Tax Guide (2026 — PAYE Rates, Deductions, GCT Considerations)
Jamaican rental income taxation — rental income taxed at progressive PAYE rates 0–30%, allowable deductions, GCT on commercial rentals, and filing requirements for 2026.
Jamaica Wealth Tax Guide (2026 — No Net Wealth Tax, No Wealth Tax on Assets)
wealth taxation in Jamaica — no net wealth tax (0%), no wealth tax on financial assets, real estate, or personal property. Annual property tax 0.5–0.8% on land only. Comparison with other jurisdictions.
Employment & Social Contributions
NIS 3%+3.5%, NHT 2%+3%, Education tax 2%+3.5%, HEART 1% ER
Investment Incentives & Filing
SEZ, tourism/BPO/film incentives, TAJ portal, March 15 filing
Jamaica Investment Incentives Guide (2026 — SEZ 0% CIT, Tourism, BPO, Film Incentives)
investment incentives in Jamaica — Special Economic Zones 0% CIT for 10 years, tourism incentives 5% rate, BPO sector relief, film industry tax credits, and other investment promotion programs for 2026.
Jamaica Tax Filing Guide (2026 — TAJ Portal, Corporate March 15, TIN, Returns)
filing taxes in Jamaica — TAJ online portal, corporate tax return deadline March 15, individual returns March 15, TIN registration, GCT monthly filing, penalties, and compliance for 2026.
Jamaica Calculators (7)
Free calculators for Jamaican salary, tax, and personal finance.
Jamaica Salary
Net pay after PAYE 0–30%, NIS, NHT, Education tax.
Jamaica GCT
GCT 16.5%/15% calculations.
Jamaica Corporate Tax
CIT 25%, small biz 20%, SEZ 0%.
Jamaica Property Tax
Annual property tax, transfer tax, stamp duty.
Jamaica Social Contributions
NIS, NHT, Education tax, HEART contributions.
Compound Interest
Project investment growth.
50/30/20 Budget
Needs, wants, savings split.