🇯🇲
Jamaica Tax Treaties
1 active treaty partner
Jamaica maintains 1 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 15% to 15% (median 15%), with qualified rates for direct investment ranging from 10% to 10%. Interest rates range from 12.5% to 12.5% (median 12.5%). Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate25%
Individual Range25-25%
Capital Gains0%
CurrencyJMD
Key Facts
Treaty Model BasisOECD
Treaty Network15 treaties
Fiscal YearApr 1 - Mar 31
CurrencyJMD
Rate Distribution
General Dividends at 5% or below0 of 1 treaties
Qualified Dividends at 5% or below0 of 1 treaties
Interest at 0%0 of 1 treaties
Official Sources
Tax AuthorityTax Administration Jamaica (TAJ)
Treaty AuthorityMinistry of Finance and the Public Service
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇺🇸United States | 15% / 10% | 12.5% | 0% | In force |