Latitax

Not a Latitax destination

Jamaica

No capital gains tax and a UK treaty, but residents pay worldwide income tax up to 30%, so gains-heavy investors benefit more than dividend earners.

Income tax, top rate

Secondary

30%

25% band, 30% above JMD 6 million.

Source: PwC Worldwide Tax Summaries - Jamaica · checked 2026-09-29

Inheritance

Unverified

Unconfirmed (transfer tax on death)

Jamaica has historically levied a transfer tax on death; current rate not confirmed.

Source: PwC Worldwide Tax Summaries - Jamaica · checked 2026-09-29

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  1. s1PwC Worldwide Tax Summaries - Jamaicasecondary · checked 2026-09-29
  2. s2GOV.UK - Tax treatiesprimary · checked 2026-09-29