For those considering moving to Jamaica
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Jamaica.
30
Marginal tax rate
6
Tax immigration rule
0
Wealth tax
Overview of personal taxation in Jamaica – updated per 2025
What is required to establish tax residency in Jamaica?
ndividuals who stay in Jamaica for six months or more during a tax year may be considered to have moved there and to be tax residents.
Which types of income are taxable in Jamaica?
Tax residents are taxed on their worldwide income in Jamaica, while non-resident taxpayers are taxed only on income sourced in Jamaica.
What tax rates apply in Jamaica?
Jamaica has a progressive tax system, with rates ranging from 25 to 30%.
Does Jamaica grant tax credit for foreign taxes?
Jamaica grants tax credit for taxes paid abroad, within the framework of a tax treaty.
Is there wealth tax in Jamaica?
Jamaica does not levy wealth tax.
What is the tax year in Jamaica?
The tax year in Jamaica corresponds with the calendar year.
When must the tax return be filed in Jamaica?
The individual tax return in Jamaica must be filed by 15 March of the year following the tax year.
What is the name of the tax authority in Jamaica?
The name of the tax authority in Jamaica is Tax Administration.
How many countries does Jamaica have tax treaties with?
Jamaica has tax treaties with approximately 15 countries. Norway is not among them.
Is there property tax in Jamaica?
Jamaica has property tax, with rates ranging from 0.5 to 0.9%.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979